Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 44DB(5)] [Section 44DB] [Entire Act] Union of India - Subsection Section 44DB(5)(db) in The Income Tax Act, 1961 (db)"converted banking company" means a banking company formed as a result of conversion from primary co-operative bank;]