RULE 22 INCOME-TAX RULES 2026 Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt.
RULE 22 INCOME-TAX RULES 2026 Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt. 22. (1) For the purposes of section 31(1) [Table: Sl. No. 1], the aggregate average advances made by the rural branches of a scheduled bank shall be determined… Read More »