Book adjustment entry sec 40 a(3) and sec 40 a(3a) applicable

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it assesses cash loan debtor balance write off adjustment with creditor ledger balance and debtor and creditor not same persons.
question:
sec 40 a(3) and sec 40 a(3a) both sections applicable.
Replies (1)
No...this type of adjustment not covered under 40a3 and 3a

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