Advance amount balance rs:7 lacs allowed

it person maintained a private hospital advance fees from patients rs:7 lacs balance show in books up to February -23.
question:
assessess advance from patients show amount in books allowed in it act.
Replies (1)

Allowed, but should be justifiable w.r.t. treatment to be given as per medical reports &/or diagnosis..      

All the transactions should be through banking channel.

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