https://www.taxtmi.com/acts?id=3583 Section 43D requires specified financial entities to include interest relating to prescribed categories of bad or doubtful debts in taxable income in the year it is credited to the profit and loss account or, if earlier, the year it is actually received; key terms and covered entities are defined by statutory cross-reference. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 17:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3583 Section 43D requires specified financial entities to include interest relating to prescribed categories of bad or doubtful debts in taxable income in the year it is credited to the profit and loss account or, if earlier, the year it is actually received; key terms and covered entities are defined by statutory cross-reference. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3583