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

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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