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<h1>Imposed Penalty for Violating Section 269SS by Accepting Cash Loans or Deposits Under Section 271D of Income Tax Act.</h1> Penalty under Section 271D of the Income Tax Act is imposed when an individual takes or accepts any loan, deposit, or specified sum in cash, or through a mode that violates Section 269SS. A 'specified sum' refers to any amount of money receivable, whether as an advance or otherwise, concerning the transfer of immovable property, regardless of whether the transfer occurs.
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