https://www.taxtmi.com/circulars?id=10405 Actual bad debts of all branches, rural or urban, must first be set off against the provision for bad and doubtful debts already allowed under Section 36(1)(viia), which uses rural-branch advances only to quantify the permissible provision; only any excess may be claimed as a deduction under Section 36(1)(vii). en-us Fri, 05 Mar 1993 00:00:00 +0530 Mon, 13 Jun 2011 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10405 Actual bad debts of all branches, rural or urban, must first be set off against the provision for bad and doubtful debts already allowed under Section 36(1)(viia), which uses rural-branch advances only to quantify the permissible provision; only any excess may be claimed as a deduction under Section 36(1)(vii). Circulars Income Tax Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10405