(e)[ any sum payable by the assessee as interest on any ] [Inserted by Act 33 of 1996, Section 18 (w.e.f. 1.4.1997).][loan or advances] [ Substituted by Act 32 of 2003, Section 21, for certain words (w.e.f. 1.4.2004).] [from a scheduled bank in accordance with the terms and conditions of the agreement governing ] [Inserted by Act 33 of 1996, Section 18 (w.e.f. 1.4.1997).][such loan or advances] [Substituted by Act 32 of 2003, Section 21, for certain words (w.e.f. 1.4.2004).], [or] [ Inserted by Act 14 of 2001, Section 27 (w.e.f. 1.4.2002).]
