Section 43D of ITA, 1961 : Section 43D: Special Provision In Case Of Income Of Public Financial Institutions, Public Companies, Etc

Notwithstanding anything to the contrary contained in any other provision of this Act, -

1. in the case of a public financial institution or a scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank or a State financial corporation or a State industrial investment corporation, the income by way of interest in relation to such categories of bad or doubtf