Bank statement entry 5 of 6 — classify the risk:
Credit of ₹10,00,000 in a round figure, narration 'being loan', no loan agreement or lender PAN on file.
This one is RED
A large round-figure credit claimed as a loan without agreement, confirmation, or lender PAN squarely invites Section 68 (unexplained cash credit) treatment. Identity, capacity and genuineness of the lender must be established.