Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Bill 2025: Clause 106 Treats Borrowed or Repaid Amounts via Hundi as Income, Excluding Account Payee Cheques.</h1> Clause 106 of the Income Tax Bill, 2025, stipulates that any amount borrowed or repaid via a negotiable instrument or hundi, excluding account payee cheques, or other specified methods, will be considered the income of the borrower or repayer for the relevant tax year. If an amount deemed as income under this clause is repaid, it will not be reassessed as income upon repayment.
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