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<h1>Understanding Capital Sum in Section 93(4)(d) of Income Tax Act 1961: Loans & Non-Income Payments Explained</h1> Capital Sum, as defined in section 93(4)(d) of the Income Tax Act 1961, refers to any amount paid or payable as a loan or the repayment of a loan. It also includes any other amount paid or payable that is not considered income and is not exchanged for full consideration in monetary terms.