Interest

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....y manner in respect of - * any moneys borrowed or * debt incurred (including a deposit, claim or other similar right or obligation) and * includes any service fee or * other charge in respect ....

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....s on unutilised portion of any credit sanctioned for being availed of in India; and (b) discount on promissory notes and bills of exchange drawn or made in India, but does not include-- (i) inte....