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Section 36(1)(viia) - Provision for Bad and doubtful debts for Taxation of Banks

Income Tax - Profit and Gains of Business or Profession - 40 - SEC - 36(1)(viia): PROVISION FOR BAD AND DOUBTFUL DEBTS FOR TAXATION OF BANKS Amount deductible in respect of provision for bad and doubtful debts In the case of an Indian Bank In case of a Public Financial, State Financial Corporation, State Industrial Investment Corporation In the case of a Foreign Bank 7.5% of total income computed before deduction under this section and before deduction under chapter VI-A PLUS 10% of Aggregate Av .....

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