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Income-tax Act Chapter XII
The Income-tax Act, 2025

Chapter XII Mode of Payment in Certain Cases, etc.

Sections
5 · sections 185 to 189
  1. Section 185 Mode of taking or accepting certain loans, deposits and specified sum
  2. Section 186 Mode of undertaking transactions
  3. Section 187 Acceptance of payment through prescribed electronic modes
  4. Section 188 Mode of repayment of certain loans or deposits or specified advances
  5. Section 189 Interpretation