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APPLICABILITY OF 269SS

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(Querist)
02 February 2021 Whether 269SS is applicable to chit fund company.
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Rahul varshney

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Rahul varshney (Expert)
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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