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Loan Agreement — the cash rule that costs people the whole amount, what a cheque actually proves, and the three-year clock

Most of what goes wrong with a private loan in India happens before there is any dispute — in how the money moved. A cash loan of twenty thousand rupees or more can attract a penalty equal to the entire loan, and another one if it is repaid in cash. That is on this page before anything else, because it is the mistake families make most and the one no format on the internet warns you about.

Drafting from ₹900 1 – 2 days Secured · unsecured · family Nothing payable in advance

Before anything else — the cash rule

A cash loan can cost you the whole loan again

Section 269SS of the Income Tax Act: no person shall take or accept any loan or deposit or specified sum "otherwise than by an account payee cheque or account payee bank draft or use of electronic clearing system through a bank account" where the amount is ₹20,000 or more.

Section 269T applies the same restriction to repayment.

Sections 271D and 271E: the penalty is "equal to the amount of loan or deposit taken or accepted or repaid".

So a ₹5,00,000 loan handed over in cash exposes the taker to a ₹5,00,000 penalty. Repay it in cash and there is another. The penalty is not a percentage. It is the whole amount.

We put this at the very top rather than in a footnote because of who reads this page. The person searching for a loan agreement format is usually about to lend to a relative, a friend or a small business, and in a great many of those the money is about to change hands in cash because that is what everybody has always done.

The fix costs nothing and takes a minute:

The bonus is evidential, and it is large. A borrower who denies the loan has to explain a bank transfer from your account to theirs. A borrower denying a cash loan has to explain nothing at all. The rule that exists for tax reasons happens to hand you the best evidence you will ever have.

There are exemptions in the sections — government, banking companies, post office savings banks, cooperative banks, corporations established by a central or state Act, and government companies. Unless you are one of those, assume the rule applies to you. And because tax treatment depends on facts, check your own position with your accountant rather than with a web page.

About to hand over cash? Wait one minute.

Transfer it instead, and tell us the amount and the parties. We will draft the agreement around the transfer so the money and the document support each other. Nothing payable in advance.

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Tis Hazari Court Complex, New Delhi, Delhi 110054

Why a cheque is not a loan agreement

The commonest arrangement in a private loan is a handshake and a blank or post-dated cheque. People believe the cheque is the security. It is a remedy — a very good one — but it is not proof that you lent anything.

What Section 138 actually requires the cheque to be for

Section 138, The Negotiable Instruments Act, 1881

The section applies "where any cheque drawn by a person on an account maintained by him with a banker for payment of any amount of money to another person from out of that account for the discharge, in whole or in part, of any debt or other liability, is returned by the bank unpaid" for insufficiency of funds or because it exceeds the arrangement.

Explanation — "'debt or other liability' means a legally enforceable debt or other liability."

Source linked at the foot of this page.

Read the Explanation twice. The cheque is only an offence if it was given for a legally enforceable debt. So the moment the borrower says "that cheque was security for something else", or "I never took any loan", the question in the case becomes: was there a debt?

That is what the agreement is for, and why the two documents belong together.

The agreement proves the debt — who lent, how much, when, on what terms.

The bank transfer corroborates it independently.

The cheque gives you a fast and uncomfortable remedy if it is not repaid.

Take all three. Each covers what the others do not.

Section 138 and its three strict conditions

If a cheque bounces, the criminal remedy exists — but it is hedged with three timing conditions, and missing any one of them ends the case before it starts. More Section 138 complaints fail on these dates than on the merits.

The three provisos

Section 138, The Negotiable Instruments Act, 1881

(a) "the cheque has been presented to the bank within a period of six months from the date on which it is drawn or within the period of its validity, whichever is earlier"
(b) "the payee or the holder in due course of the cheque, as the case may be, makes a demand for the payment of the said amount of money by giving a notice in writing, to the drawer of the cheque, within thirty days of the receipt of information" of the dishonour
(c) "the drawer of such cheque fails to make the payment of the said amount of money to the payee or, as the case may be, to the holder in due course of the cheque, within fifteen days of the receipt of the said notice"

The punishment: imprisonment "for a term which may be extended to two years, or with fine which may extend to twice the amount of the cheque, or with both".

Source linked at the foot of this page.

Swipe the table sideways to see every column
StepThe clockWhat kills it
Presenting the cheque Within six months of its date, or its validity period, whichever is earlier. A post-dated cheque forgotten in a drawer. Validity runs from the date written on it.
The written demand Within thirty days of receiving information of the dishonour. Waiting to see whether the borrower pays voluntarily. The thirty days run whether you wait or not.
The drawer's fifteen days The drawer has fifteen days from receiving the notice to pay. Filing the complaint before those fifteen days are over — premature, and liable to be dismissed.
Filing the complaint Within one month of the cause of action arising — that is, after the fifteen days expire. Filing late. The cause of action arises on a fixed day and the window is short.

The two mistakes we see most. First, sending the notice by ordinary post or over a messaging app, so there is no proof of when it was received — and the whole scheme turns on dates of receipt. Send it by registered post with acknowledgment due, and keep the tracking record and the acknowledgment.

Second, filing the complaint before the drawer's fifteen days have run out. Impatience there is fatal, and the delay is only a fortnight.

A properly drafted legal notice is the hinge of the whole process. It has to identify the cheque, the amount, the dishonour, the debt it was given for, and make an express demand for payment within fifteen days — and it has to go out inside thirty days.

Getting something before the trial ends

A cheque case takes time, and the old complaint was that a borrower could use the delay as a strategy. The 2018 amendment addressed that.

Interim compensation

Section 143A, The Negotiable Instruments Act, 1881 (inserted by Act 20 of 2018)

"The Court trying an offence under section 138 may order the drawer of the cheque to pay interim compensation to the complainant"
"The interim compensation under sub-section (1) shall not exceed twenty per cent. of the amount of the cheque."
"The interim compensation shall be paid within sixty days from the date of the order … or within such further period not exceeding thirty days"

And if the drawer is acquitted, the court directs the complainant to repay the interim compensation with interest at the bank rate.

Source linked at the foot of this page.

Note the word may. Interim compensation is a power the court exercises on the facts, not an entitlement that follows filing. It is also repayable with interest on an acquittal, which is the balance the provision strikes. Ask for it; do not count on it.

Three years — and the promise that revives it

Broadly, a suit to recover money lent must be brought within three years, running from the date the loan was made unless the terms fix a different date for repayment. That second half is why the repayment date in the agreement matters so much: where a date is fixed, time runs from it; where nothing is fixed, it runs from the loan.

So the most damaging clause in a family loan is the kindest one. "To be repaid whenever you can" sounds generous and leaves nobody able to say when limitation began. Put a date in, even a distant one. You can always choose not to enforce it.

And if three years have already passed, there is a route back that very few people know about.

Reviving a time-barred debt

Section 25(3), The Indian Contract Act, 1872

An agreement made without consideration is void — except, among other cases, where:

"It is a promise, made in writing and signed by the person to be charged therewith, or by his agent generally or specially authorized in that behalf, to pay wholly or in part a debt of which the creditor might have enforced payment but for the law for the limitation of suits."

Where those conditions are met, "such an agreement is a contract".

Source linked at the foot of this page.

What that means practically. A fresh promise to pay, in writing and signed by the borrower, creates a fresh, enforceable contract — even though a suit on the original loan was already barred.

But it must be a promise to pay, not merely an acknowledgment of the amount. "Yes, I owe you three lakh" is an admission. "I will pay you three lakh" is a promise. The difference decides the case, and it is a difference of one word that most people get wrong when they draft such a letter themselves.

Which is why, on an old debt, the first useful step is usually a legal notice — not because it recovers the money, but because of what it often produces in reply.

Old loan, nothing in writing? There may still be a route.

Send us what you have — transfers, messages, part-payments, names. We will tell you honestly whether it is recoverable and what the first step is. That assessment costs nothing.

No payment now · Pay only after the work is done
Tis Hazari Court Complex, New Delhi, Delhi 110054

What the agreement must contain

The parties, properly identified

Full names, father's names, addresses and PAN of both lender and borrower. PAN matters here — the transaction is one the tax authorities may look at, and identifying both sides properly is part of keeping it clean.

The amount, in figures and words

And the date it was or will be advanced. If it is being advanced in tranches, each tranche with its date.

How the money moved — with the reference

The UTR or cheque number, the date, and the accounts. This is the clause that does the most work if the loan is ever denied, and it is the clause most templates leave out entirely.

Purpose

Brief, but state it. A loan for a stated purpose that was used for something else is a different conversation from a general advance, and in a business loan it can matter a great deal.

Interest — rate, basis and when it is paid

Simple or compound, the periodicity, from what date it runs, and whether it is paid separately or added. "Twelve per cent" without a basis is an argument waiting to happen.

Repayment — a date, or a schedule

A single date, or instalments with amounts and dates, and the mode of repayment. This clause fixes when limitation starts and when default occurs, so it carries more weight than any other.

Default, and what follows

What counts as default, whether there is a grace period, whether the whole amount becomes payable at once on a missed instalment, and the rate of interest on overdue sums.

Prepayment

Whether the borrower may repay early, with or without notice, and how interest is adjusted. In a friendly loan this is usually a kindness; in a commercial one it is a negotiation.

Security, if any

What is charged, in whose favour, and the documents creating it. Where immovable property is involved, see the section below — the document you need may not be this one.

Guarantor, if any

Identified and signing the agreement, with the extent of the guarantee stated — the whole debt or a part, and for what period. A guarantor who signs as a witness has guaranteed nothing.

Security cheques

Listed with numbers, dates and bank, and stated to be given towards the repayment of this debt — which is the language that connects them to the "legally enforceable debt" in Section 138.

Jurisdiction and dispute resolution

Which courts, or arbitration, and where. Agreeing this at the start avoids a fight about the forum on top of the fight about the money.

Interest, and what you will not collect

Parties may agree a rate. Two things temper that in practice, and both are worth knowing before you write a large number into the agreement.

The practical rule we give clients: pick a rate you would be comfortable reading aloud to a judge, state the basis clearly, and put a separate, modest default rate on overdue amounts. A clear twelve per cent that gets enforced beats a disputed thirty-six per cent that does not.

Unsecured, guaranteed, or secured

Swipe the table sideways to see every column
TypeWhat you getThe document you need
Plain unsecured A contractual right to be repaid, and the cheque remedy if cheques were given. A loan agreement on stamp paper. No registration.
With a guarantor A second person to proceed against. Only as good as that person. The guarantee within the agreement or as a separate deed, signed by the guarantor as guarantor — not as a witness.
Secured on movables A charge over goods, shares, a vehicle or equipment. A hypothecation or pledge document, and the charge noted wherever it must be — for a vehicle, on the registration certificate.
Secured on immovable property The strongest position, and the most formality. A mortgage — which generally requires a registered instrument. A loan agreement that merely mentions a property does not create a mortgage.

The dangerous middle. A very common arrangement is a loan with the borrower's title documents handed over and nothing registered. People believe they have security. Whether anything has been created, and what, depends on the facts and the law of that state — and it is not something to assume in your favour.

If property is meant to be security, say so at the outset and let us tell you which document does it. Our title verification guide and sale deed guide deal with the checks that belong alongside.

Lending to family

Most of the private loans we document are between relatives, and they fail in a pattern that is almost boringly consistent.

  1. Cash, because writing it down felt like an insult. Then Section 269SS, and no evidence either.
  2. No date for repayment, because naming one felt like pressure. Then limitation runs from the loan, and three years pass while everyone is being polite.
  3. Part-payments in cash, unrecorded, so the amount outstanding becomes a dispute of its own on top of everything else.
  4. Nothing in writing at all, and then a death — after which the borrower's heirs have no idea the debt exists and the lender has no way to establish it.

What we tell people to say, because it works. Not "I don't trust you" — but "let's write it down so that if anything happens to either of us, nobody is left guessing." That is true, it is the real reason, and in our experience nobody has ever objected to it.

The death point is not theoretical. An undocumented loan disappears with the lender and becomes an unpleasant surprise for the borrower's family. A documented one is simply an asset and a liability that everyone can see. Our will drafting guide covers the other side of the same problem.

Where these go wrong

  1. Cash of ₹20,000 or more. The penalty can equal the loan, and again on cash repayment. Top of the list for a reason.
  2. No repayment date. Limitation runs from the loan, and nobody notices until it has run out.
  3. The transfer reference is not in the agreement, so the document and the money are never tied together.
  4. A blank cheque with no agreement. The borrower denies the debt and Section 138 turns on whether a legally enforceable debt existed.
  5. Notice sent late — after the thirty days from information of dishonour.
  6. Complaint filed early — before the drawer's fifteen days have expired.
  7. Notice sent by a method with no proof of receipt. Every date in Section 138 runs from receipt.
  8. Part-payments taken in cash and not recorded, so the outstanding amount becomes its own dispute.
  9. A guarantor who signed as a witness. Signing at the bottom of a page is not giving a guarantee.
  10. Title documents held as "security" with nothing registered, in the belief that a mortgage has been created.
  11. An acknowledgment mistaken for a promise. On a time-barred debt, Section 25(3) needs an express promise to pay.
  12. Interest set at a rate that will be reduced, so the lender collects less than a reasonable rate would have produced.

Time and cost

Swipe the table sideways to see every column
ItemWho charges itWhat to expect
Our drafting chargeUs From ₹900, 1 – 2 days, payable after the work.
Stamp paperState government At the state's rate for an agreement of this kind; some states use a slab based on the amount. Quoted before drafting, paid at actuals.
NotaryNotary At the notary's rate, where the parties want it attested.
RegistrationSub-registrar Not required for a plain unsecured loan agreement. Required where a mortgage of immovable property is being created — a different document and a different cost.
Legal notice on defaultUs Quoted on our legal notice page. Registered post with acknowledgment due is a few rupees and is not optional.
Court fee on a recovery suitThe court Ad valorem on the amount claimed, at the state's rate.
AdvocateThe advocate Engaged by you directly on terms settled between you. We do not quote, collect or publish an advocate's fee.

How to order it

  1. Tell us the amount, the parties and the relationship. A loan to a brother, a supplier and a start-up are three different documents.
  2. Move the money through the bank first, or tell us you are about to. We will draft around the transfer reference so the document and the money support each other.
  3. Settle the terms. Interest, repayment date or schedule, default, security or guarantee, and whether cheques are being given.
  4. We draft and both sides read it. Both — a loan agreement signed by a borrower who never read it is the first thing that gets attacked.
  5. Stamping and execution. On the state's stamp paper, signed by both parties and witnesses, with the security cheques listed. Payment is due once the work is done.

Two standing promises. You pay nothing in advance — placing the order is free and payment comes after the work. And we do not draft a document we know to be wrong for you, which here means we will tell you when what you actually need is a registered mortgage rather than a loan agreement with a property mentioned in it.

Where the facts on this page come from

  • That no person shall take or accept any loan or deposit or specified sum "otherwise than by an account payee cheque or account payee bank draft or use of electronic clearing system through a bank account" where the amount is twenty thousand rupees or more; that repayment is subject to the same restriction; that the exemptions include government, banking companies, post office savings banks, cooperative banks, corporations established by a central or state Act and government companies; and that the penalty is "equal to the amount of loan or deposit taken or accepted or repaid" — Sections 269SS, 269T, 271D and 271E, The Income-tax Act, 1961.
  • That the offence arises where a cheque drawn for payment "for the discharge, in whole or in part, of any debt or other liability" is returned unpaid for insufficiency of funds or because it exceeds the arrangement; that "'debt or other liability' means a legally enforceable debt or other liability"; that the cheque must have "been presented to the bank within a period of six months from the date on which it is drawn or within the period of its validity, whichever is earlier"; that the payee must make "a demand for the payment of the said amount of money by giving a notice in writing, to the drawer of the cheque, within thirty days of the receipt of information" of the dishonour; that the drawer must fail "to make the payment of the said amount of money … within fifteen days of the receipt of the said notice"; and that the punishment is imprisonment "for a term which may be extended to two years, or with fine which may extend to twice the amount of the cheque, or with both" — Section 138, The Negotiable Instruments Act, 1881.
  • That "the Court trying an offence under section 138 may order the drawer of the cheque to pay interim compensation to the complainant", that it "shall not exceed twenty per cent. of the amount of the cheque", that it "shall be paid within sixty days from the date of the order … or within such further period not exceeding thirty days", and that on acquittal the complainant repays it with interest at the bank rate — Section 143A, The Negotiable Instruments Act, 1881, inserted by Act 20 of 2018.
  • That an agreement made without consideration is a contract where "it is a promise, made in writing and signed by the person to be charged therewith, or by his agent generally or specially authorized in that behalf, to pay wholly or in part a debt of which the creditor might have enforced payment but for the law for the limitation of suits" — Section 25(3), The Indian Contract Act, 1872.
  • The period of limitation for a suit to recover money lent is broadly three years, running from the date of the loan unless the terms fix a different date for repayment — The Limitation Act, 1963. The article applicable and the starting point depend on how the loan is structured, which is one reason the repayment date belongs in the agreement.
  • Stamp duty, court fees, money lending legislation and the tax treatment of a transaction differ by state and by facts, and they change. Nothing on this page is advice on a particular loan or dispute, and it is not tax advice; a lawyer and an accountant should be asked about your own position.
FAQ

Loan agreement — questions people ask

Can I give or take a loan in cash?
Not of ₹20,000 or more. Section 269SS of the Income Tax Act says no person shall take or accept any loan or deposit or specified sum "otherwise than by an account payee cheque or account payee bank draft or use of electronic clearing system through a bank account" where the amount is ₹20,000 or more. Section 269T applies the same restriction to repayment. The penalty under Sections 271D and 271E is "equal to the amount of loan or deposit taken or accepted or repaid" — so a ₹5 lakh cash loan can attract a ₹5 lakh penalty, and repaying it in cash can attract another.
Is a signed cheque enough to prove a loan?
No. A cheque is a powerful remedy, not proof of the debt. Section 138 of the Negotiable Instruments Act only applies where the cheque was given "for the discharge, in whole or in part, of any debt or other liability", and the Explanation defines that as "a legally enforceable debt or other liability". If the borrower denies the loan, you must still show that a legally enforceable debt existed — which is precisely what the written agreement and the bank transfer do.
What exactly does Section 138 require?
Three conditions, and all three are strict. The cheque must have been presented to the bank "within a period of six months from the date on which it is drawn or within the period of its validity, whichever is earlier". The payee must make a written demand "within thirty days of the receipt of information" of the dishonour. And the drawer must fail to pay "within fifteen days of the receipt of the said notice". Miss any one and the cause of action does not arise.
What is the punishment for a bounced cheque?
Under Section 138 the drawer may be "punished with imprisonment for a term which may be extended to two years, or with fine which may extend to twice the amount of the cheque, or with both". In practice the compensation ordered is what most complainants are actually after.
Do I have to wait for the whole trial to get anything?
Not necessarily. Under Section 143A the court trying an offence under Section 138 "may order the drawer of the cheque to pay interim compensation to the complainant", which "shall not exceed twenty per cent. of the amount of the cheque" and is payable within sixty days of the order, extendable by up to thirty days. If the drawer is later acquitted, the complainant repays it with interest at the bank rate.
How long do I have to recover a loan?
Broadly three years for a suit to recover money lent, running from the date the loan is made unless the terms fix a different date for repayment. Miss it and the debt is not extinguished, but your remedy by suit is barred — which for most purposes amounts to the same thing.
Is there any way to revive a debt that has gone past three years?
Yes, and it is worth knowing. Section 25(3) of the Indian Contract Act makes an agreement valid where "it is a promise, made in writing and signed by the person to be charged therewith, or by his agent generally or specially authorized in that behalf, to pay wholly or in part a debt of which the creditor might have enforced payment but for the law for the limitation of suits". A fresh written, signed promise to pay creates a fresh contract. It must be an express promise to pay, not merely an acknowledgment of the amount.
What interest can I charge?
Whatever is agreed, subject to two limits worth respecting. Courts can and do reduce interest they consider excessive, and state money lending legislation may apply to somebody lending as a business rather than as a one-off. A rate a court would call usurious is not a rate you will collect; a reasonable rate stated clearly in the agreement, with the method of calculation, is.
Should the agreement be registered?
A plain unsecured loan agreement does not require registration. Where immovable property is given as security, the position changes entirely — a mortgage generally requires a registered instrument, and an arrangement that is a mortgage in substance is not saved by being called something else. Tell us if property is involved and we will tell you which document you actually need.
What should the agreement say about repayment?
A date, or a schedule of dates, with amounts. "To be repaid when convenient" is the clause that destroys the most family loans, because limitation runs and nobody can say from when. State the date, the mode of repayment, and what happens on default.
I lent money to a relative and there is nothing in writing. What now?
You are not necessarily without a remedy, but you are in a harder position. Gather the bank transfer records, messages in which the loan or a repayment is discussed, any part-payments received, and the names of anyone who knows of it. Then get a written acknowledgment if you can — and note the Section 25(3) point above, because a written, signed promise to pay does real work. A legal notice is often the step that produces one.
Should I take a cheque as well as an agreement?
Usually yes. The agreement proves the debt; the cheque gives you a fast and unpleasant remedy if it is not paid. They work together. Note the dates carefully — a post-dated cheque still has to be presented within its validity, and the Section 138 clock starts from the information of dishonour.
How much do you charge, and do I pay in advance?
Our drafting charge starts at ₹900. Stamp duty and notary charges are passed on at actuals, and where property is security the registration fees are separate. You pay nothing in advance — placing the order is free and payment comes after the work is done.
Related

What usually comes with this

Legal notice Reply to legal notice Partnership deed guide Undertaking Title verification guide Sale deed guide Will drafting guide All document guides

Move the money through the bank, then call us.

Those two things in that order protect a private loan better than any clause we can write. Tell us the amount, the parties and the terms, and we will do the rest. Nothing payable in advance.

No payment now · Pay only after the work is done
Tis Hazari Court Complex, New Delhi, Delhi 110054
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