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Amendment of section 36.

Clause 21 - Bills - DIRECT TAXES - Bill - Clause 21 - 21. In section 36 of the Income-tax Act, in sub-section (1), in clause (viia), with effect from the 1st day of April, 2017,- (i) after sub-clause (c) and before the Explanation, the following sub- .....

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, the following clause shall be inserted, namely:- (vii) non-banking financial company shall have the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934.); . Clause 21 of the Bill seeks to amend sec .....

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