"Interest" means rate of interest and includes the return to be made over and above what was actually lent, whether the same is charged or sought to be recovered specifically by way of interest or otherwise.

[See, section 2 (1), the Usurious Loans Act, 1918 (Act No. X of 1918)].

"interest" includes any sum by whatsoever name called, in of the principal paid or payable to a lender in consideration of, or otherwise in respect of, a loan whether the same is charged or sought to be recovered specifically by way of interest or otherwise, but does not include any sum lawfully charged by a lender in accordance with the provisions of this Act or any other law for the time being in force for or on account of costs, charges or expenses.

[See, section 2 (8), the Money-lenders Act, 1940 (Act No. X of 1940)].

"Interest" means interest payable in any manner in respect of any money borrowed or debt incurred (including a deposit, claim or other similar right or obligation) and includes any service fee or other charge in respect of the money borrowed or debt incurred or in respect of any credit facility which has not been utilised.

[See, section 2(38), the Income –Tax Ordinance,1984 (Ordinance No. XXXVI of 1984)].