Amendment of section 43B.

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....m a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing, or"; (ii) after Explanation 3A, the following Explanation shall be inserted, namely:- "Explanation 3AA.-For the removal of doubts, it is hereby declared that where a deduction i....

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....interest referred to in that clause which has been converted into a loan or borrowing shall not be deemed to have been actually paid."; (iv) in Explanation 4, after clause (d), the following clauses shall be inserted, namely:-- '(e) "deposit taking non-banking financial company" means a non-banking financial company which is accepting or holding public deposits and is registered with the Reserv....