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[Cites 0, Cited by 0] [Section 5(8)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(8)(d) in Insolvency And Bankruptcy Code, 2016

(d)the amount of any liability in respect of any lease or hire purchase contract which is deemed as a finance or capital lease under the Indian Accounting Standards or such other accounting standards as may be prescribed;