Section 163(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 163(1)] [Section 163] [Entire Act]

(c)capital financing, lending or borrowing of money, including,––

(i)any type of long-term or short-term borrowing, lending or guarantee; or

(ii)purchase or sale of marketable securities; or

(iii)any type of advance, payments or deferred payment or receivable or any other debt arising during the course of business;

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