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Point No. 24(a) & 24(b) of tax audit

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(Querist)
11 July 2010 how to judge which type of unsecured loan has come into this 24(a) n (b) and what is the maximum balance for the year?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
11 July 2010 Clause 24(a) is not applicable to loan or deposit taken or accepted vide proviso to section 269SS (c).
Like wise clause 24(b) is not applicable to repayment of loans or deposits covered in proviso to section 269T(b).
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