Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D

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..... y public company where its income by way of interest pertains to the following categories of bad and doubtful debts, namely :- ( a ) ( i ) doubtful asset, that is, a debt which has remained a non-performing asset of the nature specified in sub-clause ( ii ) for a period exceeding two years; ( ii ) non-performing asset referred to in sub-clause ( i ) shall be the following : ( 1 ) term .....

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