Circular No. 12/2016 : Admissibility of claim of deduction of Bad Debt under section 36(1)(vii) read with section 36(2) of the Income-tax Act, 1961
Please refer to the attached file for details
Circular No. 12/2016 : Admissibility of claim of deduction of Bad Debt under section 36(1)(vii) read with section 36(2) of the Income-tax Act, 1961
Please refer to the attached file for details
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Notification No : 12/2016Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_6839_circular122016.pdf