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Section 1

[12A. Deductions for recovery of loans . — Deductions for recovery of loans granted under clause (fff) of sub -section (2) of section 7 shall be subject to any rules made by 2 [appropriate Government] regulating the extent to which such loans may be granted and the rate of interest payable thereon.]

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1 [12A. Deductions for recovery of loans . — Deductions for recovery of loans granted under clause (fff) of sub -section (2) of section 7 shall be subject to any rules made by 2 [appropriate Government] regulating the extent to which such loans may be granted and the rate of interest payable thereon.]