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    <title>Repayment of loan - Conditions of section 269SS / 269T</title>
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    <description>Repayment by cash is not a contravention if the amount payable on the date of repayment, including interest, is below the statutory cash repayment threshold. Repayments made when the aggregate payable exceeded the threshold should be disclosed in that year&#039;s tax-audit report/Form 3CD; subsequent cash repayment after the outstanding falls below the threshold does not constitute default and typically requires no additional reporting.</description>
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      <description>Repayment by cash is not a contravention if the amount payable on the date of repayment, including interest, is below the statutory cash repayment threshold. Repayments made when the aggregate payable exceeded the threshold should be disclosed in that year&#039;s tax-audit report/Form 3CD; subsequent cash repayment after the outstanding falls below the threshold does not constitute default and typically requires no additional reporting.</description>
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