Amendment of section 43B.

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..... ultural and rural development bank shall be inserted; (ii) in Explanation 4, after clause (c), the following clause shall be inserted, namely:- (d) co-operative bank , primary agricultural credit society and primary co-operative agricultural and rural development bank shall have the meanings respectively assigned to them in the Explanation to sub-section (4) of section 80P. . - Cla .....

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..... agricultural and rural development bank shall also be allowed as deduction, if it is actually paid on or before the due date of furnishing the return of income of the relevant previous year. It is further proposed to include the definitions of the expressions co-operative bank , primary agricultural credit society and primary co-operative agricultural and rural development bank in the sai .....

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