Amount borrowed on hundi treated as income when transacted outside bank cheque, affecting tax aggregation. Section 69D deems any amount borrowed on a hundi, or repaid thereon, to be the income of the borrower or repayer for the previous year when the transaction is carried out otherwise than by an account payee cheque; the deeming includes interest, and precludes reassessment under the section on subsequent repayment of an amount already treated as income.