https://www.taxtmi.com/acts?id=49511 Section 43D prescribes that interest income on prescribed categories of bad or doubtful debts for listed lenders is taxable in the previous year in which it is credited to the profit and loss account or actually received, whichever is earlier, and applies to public financial institutions, scheduled banks, State financial corporations, State industrial investment corporations and qualifying public companies, with reference to Reserve Bank and National Housing Bank guidelines and specified statutory definitions. en-us Sat, 22 Feb 2025 10:56:12 +0530 Sat, 22 Feb 2025 10:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49511 Section 43D prescribes that interest income on prescribed categories of bad or doubtful debts for listed lenders is taxable in the previous year in which it is credited to the profit and loss account or actually received, whichever is earlier, and applies to public financial institutions, scheduled banks, State financial corporations, State industrial investment corporations and qualifying public companies, with reference to Reserve Bank and National Housing Bank guidelines and specified statutory definitions. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 10:56:12 +0530 https://www.taxtmi.com/acts?id=49511