Loan Repayment Sec 269SS/269T

This discussion addresses whether a loan repayment made by a son, on behalf of the original borrower (B), to the lender (A) would contravene Sections 269SS/269T of the Income Tax Act. The consensus is that this scenario should not cause issues. The key points raised are that the provisions primarily apply to the acceptance and repayment of loans in cash, and since the repayment was not in cash, or the initial transaction was a payment rather than an acceptance of a loan, the sections are unlikely to be triggered.