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This includes advance received as part of theconsideration for sale of property, security deposit, advance for supply or hire of goods or provision of services, etc. A security deposit for the performance of contract of supply of goods or provision of services is excluded from the definition of deposits.There are also separate exclusions for loans received by an individual from his relatives or by a partnership from relatives of its partners. If these exclusions are considered together, one wonders whether a loan for the purposes of business from a person who is not relative of the individual or any partner will be considered as a deposit under the Ordinance!The doubt arises because on the one hand, it is a loan for the purposes of business, while on the other hand, it is not from a specified relative.

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