Section 69D clarification on darshani hundi: non-recognised transactions must be referred to Commissioners for Board guidance. The clarification directs that the Board's Circular No.221 governs darshani hundi transactions within the three specified categories in paragraph 4 and that Income tax Officers must apply those rules. Transactions not falling within those categories must be referred to Commissioners, who are to bring such cases to the Board's attention so that further instructions may be issued.