Sec 40a (2) b

HELLO FRIENDS, MY CLIENT HAS A PROPRIETORSHIP FIRM, DURING THE PREVIOUS YEAR HIS SALES AMOUNTS TO RS 3 CRORES ALL HIS SALES TO THE FIRM IN WHICH HIS FATHER IS PROPRIETOR. PLS. TELL ME IN AUDIT REPORT WHETHER I HAVE TO REPORT U/S 40 A (2B) PAYMENT TO RELATIVE OR NOT I THINK IT APPLIES TO PURCHASE AND NOT SALES. PLS. HELP ME. THANKS.