Deposit of black money

Not necessarily.

All the deposits are going to be questioned about its source, whether deposited singularly or multiple. Every account is PAN linked, and IT dep has put cc camera over it. But bigger fishes will come in net earlier. Government has indirectly intimated about deposits upto 2.5 L will be softly treated.

In your case, you can prove about its source, and accordingly pay tax slabwise, or u/s. 115bbe and also request for drop of penalty u/s. 271(1)C.

Refer: www.caclubindia.com/experts/letter-format-to-drop-penalty-u-s-271-1-c--919305.asp

sir,agr mere pas pan nahi hai aur muje 55000 bank me jama karne he to kya din me 49000 aur 6000 is tarike se dal sakta  hu

Any amount beyond Rs. 49,995/- has to be deposited mandatorily with a PAN Card only. 

" cash in hand in books of accounts can we deposit that amount............"

As a CA student you very well know the answer........