43 d of income tax act

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pls explain me 43d of income tax in simple words
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it says that bank's interest income in respect of NPAs shall be treated as income at the time of receipt of such interest or at the time of credit(recording) in the books of banks, whichever is easier.
same would apply for interest income of public companies in respect of the bad and doubtful debts.
earlier
it's "earlier" instead of "easier"
How can I order book


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