Please Help: ITR 4 - how to show interest free Unsecured loan in PART BS

Dear Experts,

In ITR 4 (AY 2014-15), if we want to show in Person A ITR that he has given interest free unsecured loan to blood relative, then should it come under:

Loans and advances:

1 Advances recoverable in cash or in kind or for value to be received?

2. Deposits, loans, and advances to corporates and others?

Also, where it should be show in Person B ITR 4 (receiver) ?

And, what is the maximum period for which interest free unsecured loan can be given?

Thanks,

Raj