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Opening capital and cash on hand balance

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One of new small I.t. non filing person source of income for repairs works as a Goldsmith works.net profit rs.3,10,000/- shown in f.y .2019-2020.

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Assess How much amount capital and cash on hand opening balance introduced as on 01-04-2019 shown in balance sheet in f.y.2019-2020 under I.t. act.

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