Cash loans sec 68 and sec 69 applicable

it assessess cash loans from different persons total amount rs:13 lacs
each persons rs:19,000/-* 40 different persons total rs:7,60,000-
each persons rs:18,000/-* 30 different persons total rs:5,40,000/- received after cash deposit in bank sb account rs:13 lacs for son Visa purpose
question:
assessess huge cash loans different persons sec 68 and sec 69 provisions applicable in it act