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Amendment of section 43D.

Clause 18 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 18 - 18. In section 43D of the Income-tax Act, with effect from the 1st day of April, 2018,- (i) in clause (a), after the words scheduled bank or , the words a co-operative bank other than .....

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credit society or a primary co-operative agricultural and rural development bank or shall be inserted; (iii) in the Explanation, after clause (f), the following clause shall be inserted, namely:- (g) co-operative bank , primary agricultural credit so .....

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t relating to special provision in case of income of public financial institutions, public companies, etc. The said section inter alia, provides that interest income in relation to certain categories of bad or doubtful debts received by certain insti .....

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