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Income Tax (Provisions by Banks) (Definition of Loan) Rules
2 Exclusion of certain advances from definition of loan
Amendment Annotation off
On 26/05/2013, you requested for the version in force on 26/05/2013 incorporating all amendments published on or before 26/05/2013. The closest version currently available is that of 11/09/1992.
may be cited as the Income Tax (Provisions by Banks) (Definition of Loan) Rules and shall have effect for the year of assessment 1992 and subsequent years of assessment.