(d)[ any sum payable by the assessee an interest on any loan or borrowing from any public financial institution ] [Inserted by Act 26 of 1988, Section 12 (w.e.f. 1.4.1989).][or a State financial corporation] [ Inserted by Act 12 of 1990, Section 13 (w.e.f. 1.4.1991).] [or a State industrial investment corporation, in accordance with the terms and conditions of the agreement ] [Inserted by Act 26 of 1988, Section 12 (w.e.f. 1.4.1989).][governing such loan or borrowing; or] [ Substituted by Act 33 of 1996, Section 18, for certain words (w.e.f. 1.4.1997).](da)[ any sum payable by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing, or] [Inserted by Finance (No. 2) Act, 2019 (Act No. 23 of 2019), dated 1.8.2019.]
