Book adjustment entry sec 40 a(3) and sec 40 a(3a) applicable

Kollipara Sundaraiah (B.com) (3003 Points)

27 November 2023  
it assesses cash loan debtor balance write off adjustment with creditor ledger balance and debtor and creditor not same persons.
question:
sec 40 a(3) and sec 40 a(3a) both sections applicable.