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          Income Tax

          What is the meaning of borrowing cost?

          FAQs on ICDS

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          Borrowing cost includes interest, commitment charges, amortised discounts, processing fees and bill discounting charges as borrowing-related costs. Borrowing cost denotes interest and other expenses incurred in connection with obtaining borrowed funds, including commitment charges, processing charges, amortised discounts or premiums on borrowings, charges under finance lease arrangements and analogous financing costs; bill discounting charges and similar discounting costs are also treated as borrowing cost.
                            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.

                                  Borrowing cost includes interest, commitment charges, amortised discounts, processing fees and bill discounting charges as borrowing-related costs.

                                  Borrowing cost denotes interest and other expenses incurred in connection with obtaining borrowed funds, including commitment charges, processing charges, amortised discounts or premiums on borrowings, charges under finance lease arrangements and analogous financing costs; bill discounting charges and similar discounting costs are also treated as borrowing cost.


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