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Section 43D - Interest income on Bad and Doubtful Debts

Income Tax - Profit and Gains of Business or Profession - 71 - SEC - 43D: INTEREST INCOME ON BAD AND DOUBTFUL DEBTS In case of Public Financial Institutions or State financial Corporation or State Industrial Investment Corporation or Scheduled bank o .....

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blic company carrying on business of providing long term finance for residential houses interest income on bad and doubtful debts prescribed by National Housing Bank shall be chargeable to tax in the previous year in which it is credited by the asses .....

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ousing Bank established under section 3 of the National Housing Bank Act, 1987 (53 of 1987); (b) "public company" means a company,- (i) which is a public company within the meaning of section 3 of the Companies Act, 1956 (1 of 1956); (ii) w .....

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9 given under section 30 and section 31 of the National Housing Bank Act, 1987 (53 of 1987); (c) "public financial institution" shall have the meaning assigned to it in section 4A of the Companies Act, 1956 (1 of 1956); (d) "scheduled .....

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