Disclosure of repayment of loans/deposits in an amount exceeding limit specified in section 269T

This discussion addresses the disclosure requirements for loan or deposit repayments exceeding the limit specified in Section 269T of the Income Tax Act, specifically within point 31C of Form 3CD. The user is seeking clarification on how to report repayments made partly in cash (below £20,000) and partly via cheque. The core issue is determining the correct mode of payment to select in the disclosure form when the aggregate amount exceeds the cash limit, as Section 269T generally prohibits cash repayments above this threshold.