Amendment of section 43D.

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..... l be omitted; (iv) in the Explanation, clauses (a) and (b) shall be omitted. - Clause 15 of the Bill seeks to amend section 43D of the Income-tax Act relating to special provision in case of income of public financial institutions, public companies, etc. The said section provides that the income by way of interest credited in relation to certain categories of bad or doubtful debts shall be chargea .....

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