Income tax on hand loan 20000

Hi friends,

“B” is a student and no income source but he lend rs.20000/- to his friend “A”.

(“B” takes a hand loan from his father and lend to “A”)

And later “A” issued a cheque to “B” and that gets bounced, and “B” made a case against “A”

The case is in the court now,

Is there any income tax query may raised against “B”

I heard that if any payment above Rs.20000/- is attract income tax law.

Thanks

Suraj