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Opening balance cash deposit or capital treated in books

This query is : Resolved 

08 January 2022 Sir,
It assessee sb bank account show in it returns every year(up to f.y.19-20).but assessee f.y.20-21 download AIS and TIS information details mentioned below.
Bank sb account-1 rs:1,25,136/- balance
Bank sb account-2 rs:1,89,450/- balance
Bank current account-3 rs:56,269/- balance total bank opening balance as on 01-04-20 rs:3,70,863/-
Question:
Assessess three bank accounts amounts opening balances treatment cash deposits transaction or capital investment accounting entry passed in books f.y.20-21.

09 January 2022 It should reflect in the BS as on 01.04.2020 on assets side. It is not cash deposits on the day, but part of capital invested.


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