Section 269SS & 269T

Query:
If a Mr.P given a ₹ 300,000 to Mrs.P for taking House and Mr.P shown in his account as a Loans and Advances given to Mrs.P

And then Mr.P receive every Month ₹ 14,000 from Mrs.P in Cash

Mr.P is not Covered In Tax Audit.

Then Mr.P can Receive Rupees in Cash from Mrs.P for Loan and Advances given by Mr.P to Mrs.P


Is section 269T applicable or other sections of Income tax Act Applicable.....