Amendment of section 43B.

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..... of non-banking financial companies as may be notified by the Central Government in the Official Gazette in this behalf shall be substituted; (ii) in clause (g), after the word assets, , the word or shall be inserted; (iii) after clause (g), the following clause shall be inserted, namely: (h) any sum payable by the assessee to a micro or small enterprise beyond the time limit specified in section 1 .....

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..... come-tax Act relating to certain deductions to be only on actual payment. It is proposed to amend clause (da) of the said section, to substitute the expression a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company with such class of non-banking financial companies as may be notified by the Central Government in the Official Gazett .....

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