(2)Sub-section (1) shall not apply to loans or deposits or specified sums taken or accepted from or by,––(a)the Government;(b)any banking company, post office savings bank, or co-operative bank;(c)any corporation established by a Central, State or Provincial Act;(d)any Government company as defined under section 2(45) of the Companies Act, 2013;(e)any institution, association, or body or class of institutions, associations or bodies notified by the Central Government.
