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Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies

Income tax Expert by Income tax Expert
January 3, 2023
in Income Tax News
6
Now hospitals and other covid centres can accept Cash above Rs. 2 lakh | CBDT relaxes provision of section 269ST
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CBDT has vide circular no. 25/2022 Dt. 30.12.2022 issued clarification in relation to cash receipt in case of milk co-operative societies;

 

Section 269ST of the Income Tax Act inter-alia prohibits receipt of an amount of two lakh rupees or more (hereinafter referred to as ‘the prescribed limit’) by a person, in the circumstances specified therein, through modes other than by way of an account payee cheque or an account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as may be prescribed.

 

2. References have been received in respect of Milk Producers’ Cooperative as to whether under the provisions of Section 269ST of the Act, receipt(s) in cash in a day of bank holiday/closure of bank day within ‘the prescribed limit’ from a distributor against sale of milk when payments were through bank on all other days is to be considered as a single transaction or whether all such receipts in cash in a previous year would be aggregated in respect of transactions with a distributor to treat it as one event or occasion.

 

3. With respect to the reference at Para 2 above, it is clarified that in respect of Co-operative Societies, a dealership/ distributorship contract by itself may not constitute an event or occasion for the purposes of clause (c) of Section 269ST. Receipt related to such a dealership/distributorship contract by the Co-operative Society on any day in a previous year, which is within ‘the prescribed limit’ and complies with clause (a) as well as clause (b) of Section 269ST, may not be aggregated across multiple days for purposes of clause (c) of Section 269ST for that previous year.

 

Thus, considering the above clarification it can be a said that a contract cannot be considered as one event but transaction on each day can be considered as a single event.

 

To read the notification CLICK ME.

 

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