Categories of bad or doubtful debts in the case of a public company under clause (b) of section 43D

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....where its income by way of interest pertains to the following categories of bad and doubtful debts, namely :- (a) (i) doubtful asset, that is, a debt which has remained a non-performing asset of the nature specified in sub-clause (ii) for a period exceeding two years; (ii) non-performing asset referred to in sub-clause (i) shall be the following : (1) term loan beyond one year, if the intere....