Un secured loans amount allowed in it act

it assessess cash loans from different persons details mentioned below
each person rs:19,000/- * 35 different persons rs:665000/-
each person rs:18,000/- x 25 different persons rs:450000/-total rs:1115000/- amount received for fixed assets purchase purpose.
question:
assessess un secured amount allowed in it act and sec 68 and sec 69 treatment in it act