Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 6EB] [Entire Act] Union of India - Subsection Section 6EB(1) in Income Tax Rules, 1962 (1)term loan beyond one year, if the interest amount remains "past due" for six months or instalment is overdue for more than six months;