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of <h1>Amendments to Section 43B: Key Changes in Loan Terminology and Proviso Modifications Effective April 1, 2004.</h1> Section 43B of the Income-tax Act is amended, effective April 1, 2004, by the Finance Act, 2003. Changes include replacing 'term loan' with 'loan or advances' in clause (e), and similarly substituting 'such loan' with 'such loan or advances.' Additionally, the first proviso is revised by omitting references to clauses (a), (c), (d), (e), and (f). The second proviso is entirely removed. These amendments pertain to the treatment of certain loans and advances under direct tax regulations.
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