Interest Earned reporting requirements: categorized interest income must be disclosed in the annual statement of accounts under applicable rules.

Interest Earned must be reported in the prescribed schedule of the annual statement of accounts with separate current and previous year amounts. The schedule classifies interest by source-term deposits, savings accounts, loans, and interest on debtors and other receivables-with subcategories for each source (scheduled banks, non-scheduled banks, institutions, post office savings, employees/staff, others) and requires indication of tax deducted at source.

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