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    <title>Amendment of section 43B.</title>
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    <description>The amendment extends the actual payment requirement under section 43B to include interest on loans or advances from co operative banks, expressly excluding primary agricultural credit societies and primary co operative agricultural and rural development banks; it also incorporates definitions of those terms by reference to the Explanation to sub section (4) of section 80P to clarify scope.</description>
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      <description>The amendment extends the actual payment requirement under section 43B to include interest on loans or advances from co operative banks, expressly excluding primary agricultural credit societies and primary co operative agricultural and rural development banks; it also incorporates definitions of those terms by reference to the Explanation to sub section (4) of section 80P to clarify scope.</description>
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