https://www.taxtmi.com/acts?id=3678 Special provision applies section 43D to interest income of public financial institutions, scheduled banks, State financial corporations and State industrial investment corporations in respect of specified categories of bad and doubtful debts. The provision covers non-viable or sticky advances showing sustained irregularities or signs of sickness in the borrower's account, advances recalled, suit-filed accounts, decreed debts, and other debts whose recoverability has become doubtful because of security shortfall, enforcement difficulty, or borrower default. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 11:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3678 Special provision applies section 43D to interest income of public financial institutions, scheduled banks, State financial corporations and State industrial investment corporations in respect of specified categories of bad and doubtful debts. The provision covers non-viable or sticky advances showing sustained irregularities or signs of sickness in the borrower's account, advances recalled, suit-filed accounts, decreed debts, and other debts whose recoverability has become doubtful because of security shortfall, enforcement difficulty, or borrower default. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3678