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Gold loan and agriculture loan amounts jointly bank account


Two individual Assess gold loan and agriculture loan received Rs:8 lacs (4lacs wife and 4lacs husband)from bank.if this amount deposits two individual Assess maintained jointly bank account transfer bank.
1st name : husband
2nd name :wife.
Question:
Above transactions Rs:8 loans show in husband or wife I .t returns


Bajaj Finserv

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