Amendment of section 43D.

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..... rural development bank or shall be inserted; (ii) in the long line, after the words scheduled bank or , the words a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank or shall be inserted; (iii) in the Explanation, after clause (f), the following clause shall be inserted, namely:- (g) co-operative bank , primary agr .....

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..... o amend the said section so as to provide that the interest income in relation to certain categories of bad or doubtful debts received by a co-operative bank other than a primary agricultural credit society or a primary cooperative agricultural and rural development bank shall also be chargeable to tax in the previous year in which it is credited to its profit and loss account for that year or act .....

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