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Loan repayment received cash mode


One of sec 44ada I.t. return filed Assess cash loan to debtor Rs:8 lacs through on bank mode Dt:20-10-2020.if same debtor some part amount repayment Rs:1,90,000/- received through on cash mode Dt:20-10-2020.
Question:
Assess cash receipts Rs:1,90,000/- through on cash mode allowed in I.t. act and penalty applicable.


Bajaj Finserv

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