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PMAY SUBSIDY ACCOUNT ENTRY

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01 January 2020 Respected expert, what is the accounting entry for pradhanmantri aavaa yojna subsidy received by individual?? Bank account debited , but what should be in credit side either home account or capital account???Plz clarify
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Kamal Kant Mittal

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Kamal Kant Mittal (Expert)
04 January 2020 Obviously it should be credited to capital account.
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