Surya Housing Finances Ltd gave ₹20,00,000 to Chand Construction House as cash advance. In the books of Surya Housing Finances Ltd. The transaction will lead to __________.

Correct option is B

Giving a cash advance to Chand Construction House is a business operation, thus it’s an Outflow from Operating Activities in the books of Surya Housing Finances Ltd. This transaction reflects a payment made in the course of the company's operational activities.