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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 99

SUBSTITUTION OF NEW SECTION FOR SECTION 269-T -ForSection 269-T-of the Income Tax Act, the following section shall be

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https://sooperkanoon.com/act/250297

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About this section

Finance Act, 2002 Section 99 is part of Finance Act, 2002 - SUBSTITUTION OF NEW SECTION FOR SECTION 269-T -ForSection 269-T-of the Income Tax Act, the following section shall be. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

a) the amount of the loan or deposit 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 cooperative bank or, as the case may be, the other company or cooperative 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, is twenty thousand rupees or more :

Provided that where the repayment is by a branch of a banking company or cooperative bank, such repayment may also be made by crediting the amount of such loan or deposit to the savings bank account or the current account (if any) with such branch of the person to whom such loan or deposit has to be repaid.

Explanation.-For the purposes of this section,-

(i) "banking company" shall have the meaning assigned to it in clause (i) of the

Explanation toSection 269-SS- ;

(ii) "cooperative bank" shall have the meaning assigned to it in Part V of the Banking Regulation Act, 1949 (10 of 1949);

(iii) "loan or deposit" means any loan or deposit of money which is repayable after notice or repayable after a period and, in the case of a person other than a company, includes loan or deposit of any nature.

Frequently asked questions

What does Finance Act, 2002 Section 99 provide?

Section Section 99 of the Finance Act, 2002 (SUBSTITUTION OF NEW SECTION FOR SECTION 269-T -ForSection 269-T-of the Income Tax Act, the following section shall be) is reproduced on this page as part of the Finance Act, 2002. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2002 Section 99?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 99. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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