https://www.taxtmi.com/acts?id=3667 For the purposes of section 36(1)(viia), the aggregate average advances of the rural branches of a scheduled bank are computed branch-wise on the basis of outstanding advances at the end of each month during the previous year. The monthly outstanding amounts for each rural branch are aggregated separately, divided by the number of months considered, and the resulting figures for all rural branches are then aggregated to determine the bank's aggregate average advances. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 14:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3667 For the purposes of section 36(1)(viia), the aggregate average advances of the rural branches of a scheduled bank are computed branch-wise on the basis of outstanding advances at the end of each month during the previous year. The monthly outstanding amounts for each rural branch are aggregated separately, divided by the number of months considered, and the resulting figures for all rural branches are then aggregated to determine the bank's aggregate average advances. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3667