(i)      the amount of any debt due to the taxpayer which has during the year of assessment become bad, provided such amount is included in the current year of assessment or was included in previous years of assessment in the taxpayer’s income;

[Paragraph (i) substituted by section 14(1)(d) of Act 89 of 1969, by section 10(1)(g) of Act 94 of 1983, by section 9(1)(e) of Act 113 of 1993, by section 22(1)(b) of Act 22 of 2012 and by section 17(1)(a) of Act 43 of 2014]