Amendment of section 43D.

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....ve agricultural and rural development bank or" shall be inserted; (ii) in the long line, after the words "scheduled bank or", the words "a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank or" shall be inserted; (iii) in the Explanation, after clause (f), the following clause shall be inserted, nam....

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....ear or actually received, whichever is earlier. It is proposed to amend the said section so as to provide that the interest income in relation to certain categories of bad or doubtful debts received by a co-operative bank other than a primary agricultural credit society or a primary cooperative agricultural and rural development bank shall also be chargeable to tax in the previous year in which....