Amendment of section 43B

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..... ted; (ii) in Explanation 3CA, after the words loan or borrowing , the words or debenture or any other instrument by which the liability to pay is deferred to a future date shall be inserted; (iii) in Explanation 3D, after the words loan or advance , the words or debenture or any other instrument by which the liability to pay is deferred to a future date shall be inserted. - Clause 14 seeks to amen .....

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