Provision sec 269ss and sec 269 St applicable

Sir,

It Assess outstanding ledger balance as on date:01-04-20 in books.

Cash loan from relative Mr.A Rs:4 lacs

Cash loan to relative Mr.B Rs:5 lacs

Cash loan from relative Rs:4 lacs amount balance transfer to cash loan to relative account adjustment entries passed in books Dt:31-03-21.

Question:

Above transactions provision sec 269ss and sec 269st applicable and allowed in it act.