BareLaws
SECTION

Section 269T — Mode of repayment of certain loans or deposits

From: The Income-tax Act, 1961

269T.Mode of repayment of certain loans or deposits. -No branch of a banking company or a co-operative bank and no other company or co -operative society and no firm or other person shall repay any loan or deposit made with it 3[or any specified advance received by it] otherwise than by an account payee cheque or account payee bank draft drawn in the name of the person who has made the loan or deposit 3[or paid the specified advance,] 4[or by use of electronic clearing system through a bank account] if-

(a)the amount of the loan or deposit 3[or specified advance] together with the interest, if any, payable thereon, or
(b)the aggregate amount of the loans or deposits held by such person with the branch of the banking company or co -operative bank or, as the case may be, the other company or co -operative society or the firm, or other person either in his own name or jointly with any other person on the date of such repayment together with the interest, if any, payable on such loans or deposits, 3[or] 3[(c) the aggregate amount of the specified advances received by such person either in his own name or jointly with any other person on the date of such repayment together with the interest, if any, payable on such specified advances,]