Sec 68 and sec 115 bbe both provision applicable cash deposit transaction

Kollipara Sundaraiah (B.com) (2983 Points)

22 May 2023  
it assessess example rs:2000/ -notes cash deposit in bank sb account amount value rs:10 lacs .
question:
assessess sec 68 and sec 115 bbe both provision applicable or sec 68 provision applicable only.