Section 5X in The Banking Regulation (Co-Operative Societies) Rules, 1966
5X. For the purpose of this return, "liabilities in India to others" shall not include borrowings from a State Government, the Reserve Bank, Industrial Development Bank of India, Export-Import Bank of India, National Bank for Agriculture and Rural Development or from the National Co-operative Development Corporation established under section 3 of the National Co-operative Development Act, 1962.
