Amendment of section 271D.

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....the words "loan or deposit" occuring at both the places, the words "or specified sum" shall be inserted with effect from the 1st day of June, 2015. - Clause 69 of the Bill seeks to amend section 27....

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....sed to amend section 271D of the Income-tax Act to provide that if a person accepts any loan or deposit or specified sum referred to in section 269SS in contravention of the provisions of that section....