Difference profit un disclosed income treated

kollipara sundaraiah (B.com) (2515 Points)

05 February 2023  
it assessess Gross receipts rs:12 lacs profit declared rs:6 lacs show in it returns as per sec 44ada provision.but profit rs:9 lacs credited by capital account in books.
question:
assessess difference profit 3 lacs undisclosed income treated in it act.