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Section 474
<br> to be considered a transaction
If any amount or item is allowed to be taken between two or more persons subject to any condition, it shall be considered as a transaction between them.
(2) In case of transaction according to sub-section (1), the receiver of the amount or item shall return such amount or item to the giver of the amount or item. Explanation: For the purpose of this paragraph, "Amount" shall include the value of the goods.