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Cash loans amount sec 68 and sec 115 bbe provision applicable

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it assessess cash loans rs:19,000/- from different 40 persons (un secured loans) amount received.
question:
sec 68 and sec 115 bbe both provisions applicable in it act
Replies (2)

Only 19000 from 40 people or 19000 from each one of the 40 people?

Each person rs:19,000/- *40 different persons amount received


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