Non-banking financial company inclusion expands tax provision coverage to deposit-taking and systemically important NBFCs under amended rules.

The amendment adds deposit-taking non-banking financial companies and systemically important non-deposit-taking non-banking financial companies into the operative clause and the long line of section 43D, and inserts an Explanation clause that adopts the meanings of those expressions from the explanatory definitions to the related provision, aligning definitions and extending the section's tax treatment to those categories of NBFCs.

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