Ans by referring Indian Income Tax Act,1961

Example The following are the particulars in respect of a scheduled bank incorporated in India- in Lakh S.No Particular (1) Provision for bad and doubtful debts under section 36(1)(viia) (i) Gross Total Income of A.Y.2018-19 [before deduction under (ii) Aggregate average advances made by rural branches of the bank 100 upto A.Y.2017-18 section 36(1)(viia)] Bad debts written off (for the first time) in the books of account 800 300 (iv) (in respect of urban advances only) during the previous year 2017-18 210 Compute the deduction allowable under section 36(1)(vii) for the A.Y,2018.19