35. Mr. Shahid, a wholesale supplier of dyes, provides you with the details of the following cash payments he made throughout the year - 12.06.2020: loan repayment of * 27,000 taken for business purpose from his friend Kunal. The repayment also includes interest of 5,000. 19.08.2020: Portable dye machinery purchased for 15,000. The payment was made in cash in three weekly instalments. 26.01.2021: Payment of * 10,000 made to electrician due to unforeseen electric circuit at shop 28.02.2021: Purchases made from unregistered dealer for * 13,500 What will be disallowance under 40A(3), if any, if Mr. Shahid opts to declare his income as per the provisions of section 44AD