Amendment to cash transaction rules adds a cross reference and imports an existing explanatory provision for consistent application. The amendment adds a cross reference to section 269AB in the first proviso of section 269D(1), extending the proviso's reach to persons governed by that provision, and inserts an Explanation to section 269D(2) directing that the Explanation to section 269B(2) applies to section 269D(2) in the same manner, thereby harmonising interpretation and applicability between the linked subsections.
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Provisions expressly mentioned in the judgment/order text.
Amendment to cash transaction rules adds a cross reference and imports an existing explanatory provision for consistent application.
The amendment adds a cross reference to section 269AB in the first proviso of section 269D(1), extending the proviso's reach to persons governed by that provision, and inserts an Explanation to section 269D(2) directing that the Explanation to section 269B(2) applies to section 269D(2) in the same manner, thereby harmonising interpretation and applicability between the linked subsections.
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