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    <title>Amendment of section 43B</title>
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    <description>Amendment substitutes clause (a) to include sums payable as tax, duty, cess or fee, inserts a new clause (d) treating interest payable in accordance with the loan agreement to a public financial institution as deductible, adds &quot;or clause (d)&quot; to the first proviso and Explanation 2, and inserts Explanation 3 defining &quot;public financial institution&quot; by reference to section 4A of the Companies Act, 1956.</description>
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      <description>Amendment substitutes clause (a) to include sums payable as tax, duty, cess or fee, inserts a new clause (d) treating interest payable in accordance with the loan agreement to a public financial institution as deductible, adds &quot;or clause (d)&quot; to the first proviso and Explanation 2, and inserts Explanation 3 defining &quot;public financial institution&quot; by reference to section 4A of the Companies Act, 1956.</description>
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