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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>Section 269SS: no application where both depositor and recipient have only agricultural income and no taxable income.</h1> Section 269SS does not apply where both the depositor and the recipient derive only agricultural income and neither has any income chargeable to tax; this guidance is given in FAQs concerning disallowance of cash expenses and limits on cash transactions.

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