Legally Enforceable Debt

NEGOTIABLE INSTRUMENTS ACT, 1881 (NI Act) – Sections 138, 139 – INCOME-TAX ACT, 1961 (Act 1961) – Sections 269SS, 271D, 273B – "Legally Enforceable Debt" – Cash Transaction exceeding Rs. 20,000/- – Rebuttal of Presumption under Section 139 NI Act – Digital India Initiative.