Tax implication on certain credits in Banks Accounts - Income Tax

Respected Sir I want to ask to ask that in my client case, who is NRI and not filed Return of Income of AY 2024-25, therefore, he wants to file Updated return of income of AY 2024-25, I have gone through his NRO Bank Account for the year under consideration. I came to know that certain bank credits towards Loan taken from Friends, which he never pays subsequently, and other few credits, which he does not knows from whom such receipts credits in Bank. Therefore, I will have to consider as income in respect of Loan taken from Friends, which he never pays and other few credits which he does not knows from whom such receipts credits in Bank as income of the nature of section 56(2)(x) under the head Income from other Sources. Is this correct disclosure under the Income from other Sources in Updated ITR file of AY 2024-25. Please guide me