Deduction restriction: deduction for debts related to specified advances allowed only if charged to provision for bad and doubtful debts. Amendments to section 36 change wording and deduction conditions: clause (vii)'s proviso substitutes 'an assessee' for 'a bank' (retrospectively), clause (viii) requires a special reserve to be 'created and maintained' and redefines 'infrastructure facility' by reference to clause (23G) of section 10 (with effect from the later fiscal year), and sub section (2) replaces clause (v) to deny deduction for debts relating to advances under clause (viia) unless the amount has been debited in the previous year to the provision for bad and doubtful debts.