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    <title>Amendment of section 269SS.</title>
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    <description>The amendment raises the cash transaction threshold under section 269SS for deposits accepted by, or loans taken from, a primary agricultural credit society or a primary co-operative agricultural and rural development bank by its member, and replaces the Explanation&#039;s clause (ii) to define the cooperative terms by reference to the Explanation to the related income-tax provision. The change is effective from the commencement of the relevant financial year specified in the Bill.</description>
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      <description>The amendment raises the cash transaction threshold under section 269SS for deposits accepted by, or loans taken from, a primary agricultural credit society or a primary co-operative agricultural and rural development bank by its member, and replaces the Explanation&#039;s clause (ii) to define the cooperative terms by reference to the Explanation to the related income-tax provision. The change is effective from the commencement of the relevant financial year specified in the Bill.</description>
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