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of <h1>Penalty for Cash Transactions Violating Section 269SS: Equal to Loan or Deposit Amount Under Section 271D</h1> Where an individual takes or accepts any loan, deposit, or specified sum in cash, or through a mode that violates Section 269SS, they are subject to a penalty under Section 271D. The penalty imposed is equal to the amount of the loan, deposit, or specified sum that was taken or accepted in contravention of the section.
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