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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Interest income on bad and doubtful debts taxed when credited or received earlier for specified financial institutions.</h1> Interest income on bad and doubtful debts of specified financial entities is taxable in the earlier of the year it is credited to profit and loss or the year it is actually received. The provision applies to defined classes of institutions including public financial institutions, state financial corporations, state industrial investment corporations, scheduled banks, certain cooperative banks, deposit-taking non-banking financial companies and specified non-deposit taking non-banking financial companies, with interest amounts determined as prescribed by the relevant regulator.

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