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269SS or 269T

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(Querist)
19 June 2010 entry passed by or account settled by book entry, whether this transaction will attract the 269SS or 269T
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
19 June 2010 LOAN OR DEPOSIT DISCHARGED BY MEANS OF TRANSFER ENTRIES CONSTITUTE REPAYMENT OF LOAN OR DEPOSIT OTHERWISE THAN BY ACCOUNT PAYEE CHEQUES OR ACCOUNT PAYEE BANK DRAFTS. HENCE SUCH ENTRIES HAVE TO BE REPORTED UNDER CLAUSE 24(b).
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CA Devanshi Gandhi (Ajani)

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CA Devanshi Gandhi (Ajani) (Expert)
21 June 2010 in case of credit entries made in the books of accounts of assessee are by way of transfer entries than section 269SS is not applicable
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