Bad debts written off in companies act

This query is : Resolved 

24 September 2023 Dear Sir,
Could you please tell me what is the treatment for bad debts written off in the books of companies as per companies Act,2013?

24 September 2023 Charge it to p and l as bad debt written off as expenses.

25 September 2023 Thank you for your reply sir

25 September 2023 You are welcome....

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