Contribution to Credit Guarantee Trust Fund - (New) Section 32(c) / (Old) Section 36(1)(xiv)
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....tution (PFI) • Not available to ordinary companies, firms, or individuals 2. Nature of payment • Must be a contribution (not a loan or investment) • Paid to a Credit Guarantee Fund Trust • These trusts typically provide credit guarantees to small industries, helping them access loans without collateral. 3. Government Notification â....
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....ed under section 465 of this Act;) • Specified company under the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 • institutions notified by the Central Government under section 4A(2) of the Companies Act, 1956 so repealed under section 465 of this Act; (B) Government-notified institutions The Centr....


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