Unsecured loan from mother

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in case unsecured loan taken from mother and mother expired during the year and the amount could not be repaid and transfered to capital account of proprietor then what are the reporting requirements under 3CD
Replies (2)
Reporting requirements are little vivid .

Same Question , my uncle expired who had an unsecured loan in the firm and we have to transfer that amount to legal heir's name. How to report it under 3cd

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