Interest on Borrowed Capital Accrued Up to the End of the Previous

Interest on borrowed capital accrued up to the end of the previous year to prior to the year of competition of construction is allowed__________

A) As a deduction in the year of completion of construction
B) In 5 equal annual installments from the year of competition of construction.
C) In the respective year in which the interest accrues
D) Up to Rs.30,000 on Rs.20,000.