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[Cites 0, Cited by 9] [Section 43D] [Entire Act]

Union of India - Subsection

Section 43D(a) in The Income Tax Act, 1961

(a)in the case of a public financial institution or a scheduled bank or a State financial corporation or a State industrial investment corporation [or a deposit taking non-banking financial company or a systemically important non-deposit taking non-banking financial company], the income by way of interest in relation to such categories of bad or doubtful debts as may be prescribed having regard to the guidelines issued by the Reserve Bank of India in relation to such debts;