Income Tax 269SS, 269ST, 269T

Page & Clause	Section	Condition	Condition 2	Remark
14-4 Clause 31a	269SS	Loan or Deposit taken in excess of 20000 at any time during the year.	Cash receipt of bank receipt both are to be reported if Credit amount exceeding 20000 at any time during the year.	List of All such receipts to be reported with details as to name of person who gave money, his PAN, Address, total amount received, mode (Cash, Electronic clearing, Cheque)
15-1 Clause 31b	269SS	Advances for sale of Immovable property taken in excess of 20000.	Cash receipt or bank receipt both are to be reported if Credit amount exceeding 20000 at any time during the year.	List of All such receipts to be reported with details as to name of person who gave money, his PAN, Address, total amount received, mode (Cash, Electronic clearing, Cheque)
15-1 Clause 31b(a)	269ST	Receipt of 200000 or more in cash from a person in a day, OR split in any number of days spread over any number of years towards a single transaction OR towards many transactions related to a single event.	Only Cash Receipts to be reported.	List of All such receipts to be reported with details as to name of person who gave money, his PAN, Address, amount received, date of receipt.
15-2 Clause 31b(b)	269ST	Receipt of 200000 or more in cash from a person in a day, OR split in any number of days spread over any number of years towards a single transaction OR towards many transactions related to a single event.	Only Receipts by non account payee cheques to be reported.	List of All such receipts to be reported with details as to name of person who gave money, his PAN, Address, amount received, date of receipt.
15-2 Clause 31b©	269ST	Payment of 200000 or more in cash to a person in a day, OR split in any number of days spread over any number of years towards a single transaction OR towards many transactions related to a single event.	Only payments made including advances, expenses, assets, etc by cash to be reported.	List of All such persons to whom payment is made to be reported with details as to name of person who gave money, his PAN, Address, amount paid, date of payment.
15-2 Clause 31b(d)	269ST	Payment of 200000 or more in cash to a person in a day, OR split in any number of days spread over any number of years towards a single transaction OR towards many transactions related to a single event.	Only payments made including advances, expenses, assets, etc by non account payee cheques to be reported.	List of All such persons to whom payment is made to be reported with details as to name of person who gave money, his PAN, Address, amount paid, date of payment.
15-3 Clause 31c	269T	Loan or deposit or advances received for immovable property sale Repaid in excess of 20000 at any time during the year. ( In case there are no credits in the account OR in case the credit balance in the account on any day dose not exceed 20000 then no reporting under this section.)	Cash payment or bank payment both are to be reported if Credit amount in the account has exceeded 20000 at any time during the year. (Advances given to others are not required to be reported as they do not fall under the term “Repayment” which means paying of already taken amount.)	List of All such payments to be reported with details as to name of person who gave money, his PAN, Address, total amount paid, mode (Cash, Electronic clearing, Cheque)
15-3 Clause 31d	269T	Loan or deposit or advances received for immovable property sale Repaid in excess of 20000 at any time during the year.	Only if the amount was first received by the assessee by way of Cash and the same is repaid then it has to be reported here.	List of All such payments to be reported with details as to name of person who gave money, his PAN, Address, total amount paid, mode (Cash, Electronic clearing, Cheque)
15-3 Clause 31e	269T	Loan or deposit or advances received for immovable property sale Repaid in excess of 20000 at any time during the year.	Only if the amount was first received by the assessee by way of non account payee cheque and the same is repaid then it has to be reported here.	List of All such payments to be reported with details as to name of person who gave money, his PAN, Address, total amount paid, mode (Cash, Electronic clearing, Cheque)