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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Mandatory Electronic Repayment of Loans and Deposits Over 20,000 Rupees with Strict Compliance Penalties</h1> A legal provision governing the repayment of loans, deposits, and specified advances exceeding twenty thousand rupees. Mandates repayment through account payee cheque, bank draft, or electronic clearing system. Certain entities like government institutions are exempt. Penalties equal to the repaid amount apply for non-compliance. Special provisions exist for agricultural credit societies. The penalty authority shifts from Joint Commissioner to Assessing Officer from April 2025. Applies to various financial transactions involving loans and deposits.

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