Amendment of section 43B

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..... uot;(a) any sum payable by the assessee by way of tax, duty, cess or fee, by whatever name called, under any law for the time being in force, or"; (ii) in clause (c), the word "or" shall be inserted at the end; (iii) after clause (c), the following clause shall be inserted, namely :- "(d) any sum payable by the assessee as interest on any loan or borrowing from any public .....

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