Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt

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....x Rules, 2026<br>22. Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No.1] for deduction for provision of bad and doubtful debt.- (1) For the purposes of section 31....

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....e number of months for which the outstanding advances have been taken into account for the purposes of clause (a); and (c) the aggregate of the sums so arrived at in respect of each of the ru....