https://www.taxtmi.com/acts?id=40636 The amendment inserts the phrase including debentures and any instrument by which the liability to pay is deferred to a future date into Explanation 3C, Explanation 3CA and Explanation 3D of section 43B, thereby expanding the references to loans, borrowings or advances to cover debentures and deferred-payment instruments for purposes of the section's timing and treatment rules. en-us Mon, 28 Mar 2022 13:12:52 +0530 Mon, 28 Mar 2022 13:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40636 The amendment inserts the phrase including debentures and any instrument by which the liability to pay is deferred to a future date into Explanation 3C, Explanation 3CA and Explanation 3D of section 43B, thereby expanding the references to loans, borrowings or advances to cover debentures and deferred-payment instruments for purposes of the section's timing and treatment rules. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 13:12:52 +0530 https://www.taxtmi.com/acts?id=40636