friends please

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for example, mr.a gave 10,00,000 loan to mr.b ,and they both were friends, and mr.a is rich ,and he took 8,00,000 only as repayment of loan from mr.b ,the question is whether 2,00,000 will regarded as income to mr.b or what
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if they agreed in that way with written proof ,settled with in year, it will be treated as income from other source


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