Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 6EA] [Entire Act] Union of India - Subsection Section 6EA(14) in Income Tax Rules, 1962 (14)basic weakness revealed by the financial statements of the unit, for example, continued cash loss beyond one year.(ii)The irregularities referred to in sub-clause (i) in the accounts of the borrowers are,-