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    Act RulesBills
    Bad and doubtful debt deductions - Clause 31 of the Income Tax Bill, 2025 vs. Section 36 of Income T...
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    Bad debt deductions: new limits and conditions for financial institutions, distinguishing rural-advance treatment and recovery rules.
    Clause 31 of the Income Tax Bill, 2025 creates a structured regime for deductions for provisions for bad and doubtful debts and for bad debts written off, prescribing percentage-based deduction limits for specified financial institutions with an additional allowance for rural-branch advances; it requires that write-offs be reflected in income computations, provides for partial recovery treatment, and distinguishes provisions from actual bad debts while aligning deductions with accounting and disclosure standards.

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