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Selection of scrutiny provision applicable for un secured loans

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(Querist)
10 May 2024 Sir,
It assessess itr returns filed sec 44ada and sec 44ad two provisions every year assessess un secured loans different creditors rs:50 lacs amount received
Question:
Assessess selection of scrutiny provision applicable in it act
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
12 May 2024 Generally not, unless high value of cash transactions involved.
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