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of <h1>Section 269SS: Restrictions on Accepting Loans or Deposits in Cash to Ensure Financial Transparency under Rule 6ABBA.</h1> Section 269SS of the Income Tax Act prohibits individuals from accepting loans, deposits, or specified sums from others in forms other than account payee cheques, account payee bank drafts, or electronic clearing systems through bank accounts, as prescribed in Rule 6ABBA. This provision aims to regulate cash transactions and ensure transparency in financial dealings.
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