Income-tax amendment applies section 43D to banks' and public financial institutions' interest on specified categories of bad debts. The rules insert 6EA to apply the provisions of section 43D to every public financial institution, scheduled bank, State financial corporation and State industrial investment corporation where interest income pertains to specified categories of bad and doubtful debts: non-viable or sticky advances identified by prolonged irregularities or signs of sickness, advances recalled as irrecoverable, suit-filed accounts, decreed debts pending execution, and debts made doubtful by security shortfalls or enforcement difficulties.