Sec 44ada person loans fixed purpose sec 68 applicable

Sec 44ada provision it returns filed person un secured cash loans from different persons f.y.22-23 for the purpose of fixed assets amounts receipt through on cash mode
un secured loans from different persons rs:19,00/- * 30 members through on cash mode
un secured loans from different persons rs:18,000/- * 40 members through on cash mode
question:
un secured loans large amount received sec 68 provision applicable in it act.