02 February 2021
269SS is not applicable if any loan or deposit or specified sum “TAKEN OR ACCEPTED FROM” or “TAKEN OR ACCEPTED BY” the following entities:
a. The Government
b. Any banking company, post office savings bank or co-operative bank
c. Any corporation established by a Central, State or Provincial Act
d. Any Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013)
e. Any institution, association or body or class of institutions, associations or bodies notified in Official Gazette
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