https://www.taxtmi.com/acts?id=49782 The amendment specifies that any bad debt or part thereof written off as irrecoverable in the assessee's accounts shall not include any provision for bad and doubtful debts made in the accounts of the assessee, thereby distinguishing actual write offs from accounting provisions for the purposes of clause (vil) of section 36(1). en-us Tue, 25 Feb 2025 11:45:28 +0530 Tue, 25 Feb 2025 11:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49782 The amendment specifies that any bad debt or part thereof written off as irrecoverable in the assessee's accounts shall not include any provision for bad and doubtful debts made in the accounts of the assessee, thereby distinguishing actual write offs from accounting provisions for the purposes of clause (vil) of section 36(1). Act-Rules F. Acts / Amendment Acts Tue, 25 Feb 2025 11:45:28 +0530 https://www.taxtmi.com/acts?id=49782