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Which transactions are covered in the ambit of Section 269SS?

FAQs on Disallowance of cash expenses or limit on cash transactions

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Cash transaction limit under Section 269SS covers loans, deposits and sums received for immovable property transfers. Section 269SS covers any loan or deposit of money and any sum of money receivable by way of advance or otherwise in relation to the transfer of immovable property, whether or not the transfer takes place.

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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.

Cash transaction limit under Section 269SS covers loans, deposits and sums received for immovable property transfers.

Section 269SS covers any loan or deposit of money and any sum of money receivable by way of advance or otherwise in relation to the transfer of immovable property, whether or not the transfer takes place.

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Which transactions are covered in the ambit of Section 269SS?

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Cash transaction limit under Section 269SS covers loans, deposits and sums received for immovable property transfers.

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