Large amount show in books cash

Kollipara Sundaraiah (B.com) (3005 Points)

30 January 2021  
Sec 44ada professional income I.t. return filed assess cash on hand balance large amount Rs:30 lacs show in books at end of the finicial year as on 31-03-20.
question:
1.Assess large amount cash on hand balance allowed in I.t. act and any problems future.
2.how to adjustment procedure cash balance in books.