Cash capital

IT is not reqiured that u must have cash balance also.

U could adjust -ve cash balance with bank n show cash at nil balance.

ya u can introduce capital or take any loan by way of unsecured to make cash positive....

@ rinsss.... there is no provison as such but how u can spend cash till u dont have ... so we have to make cash +ve.

Ya you can show cash loan taken but it should not exceed Rs. 20000/- as provided in section 269SS .A penalty of 100% of the loan amount will be charged if loan in cash exceeds Rs. 20000.

@ Karandeep:

You also have a provision to take loan of below Rs. 20,000 limit from different persons during a year to escape from penalty.