Treatment of interest income extended to include certain non-banking financial companies, altering timing of tax recognition accordingly. The amendment expressly includes deposit-taking non-banking financial companies and systemically important non-deposit taking non-banking financial companies within the special rule that interest on specified bad or doubtful debts is taxable when actually received or when credited to profit and loss, whichever is earlier, and adds definitional cross-references in the Explanation to align meanings with the related provision; the change applies prospectively to the notified tax year and subsequent assessment years.