{"id":5244,"date":"2018-03-13T16:22:37","date_gmt":"2018-03-13T10:52:37","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5244"},"modified":"2018-04-02T13:28:54","modified_gmt":"2018-04-02T07:58:54","slug":"rule-6aba-computation-aggregate-average-advances-purposes-clause-viia-sub-section-1-section-36","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-6aba-computation-aggregate-average-advances-purposes-clause-viia-sub-section-1-section-36\/","title":{"rendered":"Rule – 6ABA, Computation of aggregate average advances for the purposes of clause (viia) of sub-section (1) of section 36"},"content":{"rendered":"
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6ABA.\u00a0<\/b>For the purposes of clause (viia<\/i>) of sub-section (1) of section 36, the aggregate average advances made by the rural branches of a scheduled bank shall be computed in the following manner, namely :\u2014<\/p>\n\n\n\n\n\n
(a<\/i>)<\/td>\n<\/td>\nthe amounts of advances made by each rural branch as outstanding at the end of the last day of each month comprised in the previous year shall be aggregated separately ;<\/td>\n<\/tr>\n
(b<\/i>)<\/td>\n<\/td>\nthe sum so arrived at in the case of each such branch shall be divided by the number of months for which the outstanding advances have been taken into account for the purposes of clause (a<\/i>) ;<\/td>\n<\/tr>\n
(c<\/i>)<\/td>\n<\/td>\nthe aggregate of the sums so arrived at in respect of each of the rural branches shall be the aggregate average advances made by the rural branches of the scheduled bank.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Explanation :<\/i>\u00a0In this rule, \u201crural branch\u201d and \u201cscheduled bank\u201d shall have the meanings assigned to them in the\u00a0Explanation<\/i>\u00a0to clause (viia<\/i>) of sub-section (1) of section 36<\/a>50<\/sup>.<\/p>\n<\/div>\n

Reference: www.incometaxindia.gov.in<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

6ABA.\u00a0For the purposes of clause (viia) of sub-section (1) of section 36, the aggregate average [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[455,6843,6856,6850,6854,6857,6851,6845,6842,6849,6855,6852,6846,6847,6853,459,452,662,6848,6844],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5244"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5244"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5244\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5244"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}