https://www.taxtmi.com/manuals?id=1122 Deduction is available only to a public financial institution for its contribution to a notified Credit Guarantee Trust Fund for small industries. The payment must be a contribution and the relevant fund must be notified by the Central Government; ordinary companies, firms and individuals cannot claim the deduction. The term public financial institution is taken from the Companies Act framework and includes specifically listed and government-notified institutions. en-us Tue, 15 Sep 2015 11:04:00 +0530 Tue, 28 Apr 2026 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1122 Deduction is available only to a public financial institution for its contribution to a notified Credit Guarantee Trust Fund for small industries. The payment must be a contribution and the relevant fund must be notified by the Central Government; ordinary companies, firms and individuals cannot claim the deduction. The term public financial institution is taken from the Companies Act framework and includes specifically listed and government-notified institutions. Manuals Income Tax Tue, 15 Sep 2015 11:04:00 +0530 https://www.taxtmi.com/manuals?id=1122