Amendment of section 43B

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..... ituted; (b) after clause (d), the following clause shall be inserted, namely :- "(e) any sum payable by the assessee as interest on any term loan from a scheduled bank in accordance with the terms and conditions of the agreement governing such loan."; (c) after Explanation 3, the following Explanation shall be inserted, namely :- "Explanation 3A : For the removal of doubts, .....

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