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How To Write Account Payee Check In India

November 7, 2021July 4, 2016 by husein

If a woman has adopted money from her bedmate to buy a property, it will not allure a tax penalty, the Income Tax Appellate Attorneys (ITAT) has ruled. This is the additional woman-friendly cardinal by the tribunal, the aboriginal actuality the antecedent set by ITAT, Agra that banknote deposits up to ₹2.5 lakh fabricated by housewives during demonetisation would not allure tax.

Women’s acquirement of acreage is apparent as a accelerating and an allotment admeasurement which the Government additionally encourages by blurred of brand duty. The latest cardinal comes in a case afore ITAT, Jaipur, wherein the assessee Meera Devi Kumavat took a accommodation of ₹9 lakh from her bedmate Babu Lal to buy land. She submitted that the money, ₹6 lakh in address abstract and the actual in cash, which was in her aegis could not be advised as loan. She additionally argued that the banknote of bedmate and wife cannot be afar and advised as accommodation as it is in collective custody. In the case of bedmate and wife, the assessee submitted, claim is not binding and there is no absorption burden, so it is not acceptable to appoint penalty.

However, the IT Department aloft a address of ₹3 lakh, levying amends beneath area 271D of the Income Tax Act which is the amends article for abuse of Area 269SS pertaining to the approach of accepting assertive loans or deposits.

“No being shall booty or acquire from any added person, any accommodation or drop or any defined sum, contrarily than by an annual beneficiary cheque or annual beneficiary coffer abstract or use of cyberbanking allowance arrangement through a coffer annual or through such added cyberbanking mode,” the law says. As ₹3 lakh was in cash, the amends was raised.

The assessee’s address was alone at the aboriginal akin of address at the Commissioner of the Income Tax (Appeal). After assorted hearings, the bank acclaimed the money lent to the assessee was acclimated to buy a artifice of acreage which was registered in her name.

“We acquisition that such a convenance of registering the acreage in the name of the wife is guided by assorted ancestors and civic factors besides advance of the Government for such affairs entered into by changeable associates in the ancestors by way of bargain brand duty,” the bank said, emphasising that there is no malafide absorbed as the auction action was appropriately accurate and mentioned acquittal in aggregate of address abstract and cash.

“We, therefore, acquisition that the assessee has offered reasonable account answer the banknote transactions,” the bank said, cardinal that she did not charge to be penalised.

How To Write Account Payee Check In India – How To Write Account Payee Check In India
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