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    <title>No Penalty for Cash Received During Medical Emergency: Section 271D Excludes Non-Loan Transactions from Section 269SS Limits.</title>
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    <description>Penalty u/s 271D - receiving cash from relatives and family members by the assessee under medical emergency - such transaction cannot be treated as loan or advance and transaction falling under the ambit of section 269SS - No penalty.</description>
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      <description>Penalty u/s 271D - receiving cash from relatives and family members by the assessee under medical emergency - such transaction cannot be treated as loan or advance and transaction falling under the ambit of section 269SS - No penalty.</description>
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