Which transactions are covered in the ambit of Section 269T?
Repayment in respect of the following transactions is covered under this provision:

Any loan or deposit of money which is repayable after notice or repayable after a period and in case of a person other than company it includes loan or deposit of any nature; or
​Any sum of money in the nature of advance in relation to the transfer of immovable property, whether or not the transfer takes place.​