Threshold for cash loans under Section 269SS clarified; higher limit applies to cooperative agricultural societies. Section 269SS prohibits accepting loans, deposits or specified sums in cash when the amount or aggregate received, the outstanding unpaid amount of prior transactions from the same depositor, or the combined total of these reaches the statutory threshold. A Finance Act, 2023 amendment raises that threshold for deposits accepted by, or loans taken from, Primary Agricultural Credit Societies and Primary Co operative Agricultural and Rural Development Banks in transactions with their members.