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— official CBDT correspondence
Section 106 — Amount borrowed or repaid through negotiable instrument, hundi, etc.: its source in the Income-tax Act, 1961
Section 106 (Amount borrowed or repaid through negotiable instrument, hundi, etc.) of the Income-tax Act, 2025 corresponds to Section 69D (Amount borrowed or repaid on hundi) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 69D — Amount borrowed or repaid on hundi
read both texts · §69D (1961) vs §106 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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