Section 2(ii) in The Banking Regulation (Co-Operative Societies) Rules, 1966
(ii)in the case of a co-operative society which becomes a Co-operative Bank or which commences banking business as a Co-operative Bank after the commencement of the Banking Laws (Application to Co-operative Societies) Act, 1965 (23 of 1965) the date on which these rules come into force or the date on which the co-operative society so becomes a Co-operative Bank or so commences banking business, whichever is later;
