gifts and loan

1.
I.t. assess
A. gift received from father 170000 by cash
b. gift received from brother 150000 by cash another date.
c. gift received from father 5 lacs by bank check another date.

above transactions one finicial year . all transactions accepted or not.

2. I.t. assess cash paid to debtor for hand loan .hand loan paid limit 10 thousand
and above.