Gift transaction mistake treatment cash loan in books

Kollipara Sundaraiah (B.com) (2974 Points)

31 October 2021  
it assess cash gift to brother rs:15 lacs through on online mode pay in f.y.19-20.
if assess brother above transaction mistake treatment cash loan from brother in f.y.19-20 show in books.
question:
above transactions how to adjustment procedure books in f.y.20-21 for both Assess.