Bank interest credited in profit and loss a/c

13.  Amounts not credited to the profit and loss account, being,—

(a)

the items falling within the scope of section 28;

(b)

the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales taxor value added tax, where such credits, drawbacks or refunds are admitted as due by the authorities concerned;

(c)

escalation claims accepted during the previous year;

(d)

any other item of income;

(e)

capital receipt, if any.

13.  Amounts not credited to the profit and loss account, being,—

(a)

the items falling within the scope of section 28;

(b)

the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales taxor value added tax, where such credits, drawbacks or refunds are admitted as due by the authorities concerned;

(c)

escalation claims accepted during the previous year;

(d)

any other item of income;

(e)

capital receipt, if any.