Mr. S a wholesale supplier of dyes, provides you with the details of the following cash payments made throughout the year : 15-06-2023 : Loan repayment of ₹ 27,000 taken for business purpose from his friend Kunal. The re

Mr. S a wholesale supplier of dyes, provides you with the details of the following cash payments made throughout the year : 15-06-2023 : Loan repayment of ₹ 27,000 taken for business purpose from his friend Kunal. The repayment also includes interest of ₹ 5,000. 22-08-2023 : Portable dye machinery purchased for ₹ 15,000. The payment was made in cash in three weekly instalments. 29-01-2024 : Payment of ₹ 10,000 made to electrician due to unforeseen electric circuit at shop. 28-02-2024 : Purchases made from unregistered dealer for ₹ 13,500. What will be disallowance under 40A(3), if any, if Mr. S opts to declare his income as per the provisions of section 44AD?