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        <h1>Income Tax Bill 2025 Clause 189 defines banking terms for high-value property transactions to combat tax evasion</h1> Clause 189 of the Income Tax Bill, 2025 introduces definitions for terms related to payment modes in high-value transactions, particularly immovable property transfers. The provision defines 'banking company' as entities under Banking Regulation Act, 1949, 'specified sum' as money receivable in property transfers regardless of completion, and 'specified advance' as advance payments for property transactions. These definitions largely mirror Section 269T of the Income-tax Act, 1961, maintaining continuity while potentially expanding regulatory scope. The clause aims to combat tax evasion by ensuring uniform interpretation of anti-evasion measures and facilitating restrictions on cash transactions in real estate dealings.

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