<s>[INST] What is the threshold limit for Section 269SS? [/INST] This provision shall be attracted if:-​

The amount (or aggregate) of such loan or deposit or specified sum from a depositor is Rs. 20,000 or more; or
On the date of taking or accepting such loan or deposit or specified sum, the amount (or the aggregate) of any loan or deposit or specified sum taken or accepted earlier from the depositor remaining unpaid is Rs. 20,000 or more; or
The aggregate of the sum referred to in points (a) and (b) above is Rs. 20,000 or more.

However, if a deposit is accepted by a Primary Agricultural Credit Society (PACS) or a Primary Co-Operative Agricultural and Rural Development Bank (PCARD) from its member or a loan is taken from a PACS or a PCARD by its member, the threshold of Rs. 20,000 shall be enhanced to Rs. 2 lakhs[1].
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[1] Inserted by the Finance Act, 2023 with effect from 01.04.2023.​ </s>