TMI BlogSection 43D - Special Provision in case of income of public financial institutionsX X X X Extracts X X X X X X X X Extracts X X X X ..... er than primary agricultural credit society or a primary co-operative agricultural rural development bank, or a deposit taking non-banking financial company or a systemically important non-deposit taking non-banking financial company [such class of non-banking financial companies as may be notified by the Central Government in the Official Gazette in this behalf, Amended by FA, 2023 ] the Interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes; and ( iii ) which is registered in accordance with the Housing Finance Companies (NHB) Directions, 1989 given under section 30 and section 31 of the National Housing Bank Act, 1987; ( c ) public financial institution shall have the meaning assigned to it in section 4A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king financial company , non-banking financial company and systemically important non-deposit taking non-banking financial company shall have the meanings respectively assigned to them in clauses (e), (f) and (g) of Explanation 4 to section 43B . - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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