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    <title>Amendment of section 269T</title>
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    <description>Amendment to section 269T expands sub section (2) to apply to &quot;other person&quot; in addition to firms, increases the penalty amount by substitution, and replaces Explanation clause (ii) to define &quot;deposit&quot; as any deposit of money repayable after notice or after a period and, for persons other than companies, to include deposits of any nature.</description>
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      <description>Amendment to section 269T expands sub section (2) to apply to &quot;other person&quot; in addition to firms, increases the penalty amount by substitution, and replaces Explanation clause (ii) to define &quot;deposit&quot; as any deposit of money repayable after notice or after a period and, for persons other than companies, to include deposits of any nature.</description>
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