Amendment of Section 36

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..... namely: Explanation 2. For the removal of doubts, it is hereby clarified that for the purposes of the proviso to clause (vii) of this sub-section and clause (v) of sub-section (2), the account referred to therein shall be only one account in respect of provision for bad and doubtful debts under clause (viia) and such account shall relate to all types of advances, including advances made by rural .....

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..... o insert Explanation 2 to the clause (vii) of sub-section (1) of the said section so as to clarify that for the purposes of the proviso to clause (vii) of subsection (1) and clause (v) of sub-section (2), the account referred to therein shall be only one account in respect of provision for bad and doubtful debts under clause (viia) and such account shall relate to all types of advances, including .....

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