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[Cites 0, Cited by 0] [Section 56(2)] [Section 56] [Entire Act]

Union of India - Subsection

Section 56(2)(b) in The Income Tax Act, 2025

(b)"bad or doubtful debts" shall be such categories of debts, as may be prescribed, having regard to the guidelines issued in relation to such debts by the Reserve Bank of India.