Part of: Section 269SS — Mode of taking or accepting certain loans, deposits and specified sum
(e) such other institution, association or body or class of institutions, associat ions or bodies which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette: Provided further that the provisions of this section shall not apply to any loan or deposit or specified sum, where the person from whom the loan or deposit or specified sum is taken or accepted and the person by whom the loan or deposit or specified sum is taken or accepted, are both having agricultural income and neither of them has any income chargeable to tax under this Act. Explanation. -For the purposes of this section, -