Laws / Income Tax Law / ৫১
৫১ - Approval of bad debt expense
51. Approval of bad debt expense.—
(1) Bad debt expense shall be allowable in cases other than banks and finance companies, if —
(a) a bad debt or part thereof is established as irrecoverable and is written off in the books of account of the business;
(b) all reasonable steps have been taken for the recovery of t...
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