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Sec 269SS and 269T of I T Act

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07 June 2020 In case loan given by Mr. Dead to a Partnership Firm is transferred to his son in the books of borrower as per will of Mr. Dead - whether sec 269SS and 269T are attracted?
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C.A. Mayur J. Raiyani

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C.A. Mayur J. Raiyani (Expert)
07 June 2020 Not attracted as the transaction is not of cash or bank.
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c.bakshi

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c.bakshi (Expert)
07 June 2020 BUT AS A LEGAL HEIR, HE/SHE CAN THE RIGHT TO CLAIM THE MONEY
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c.bakshi

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c.bakshi (Expert)
07 June 2020 NOT AS PER THESE SECTION, BUT AS A GENERAL PROVISION

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