(k)"loan" means an advance at interest, whether of money or in kind, but does not include-(i)a deposit of money or other property in a Government post office bank or in any other bank or in a company or with a Co-operative Society;(A)a loan, by a landlord to his tenant for financing of crops or seasonal finance, of not more than Rs. 5 per acre of land held by the tenant;(B)a loan advanced to an agricultural labourer by his employer.(ii)a loan to, or by, or a deposit with any society or association registered under the Societies Registration Act, 1860 (Central Act 21 of 1860), or any other enactment relating to a public, religious or charitable object;(iii)a loan advanced by the Government or by any local authority authorised by the Government;(iv)a loan advanced to a Government servant from a fund, established for the welfare or assistance of Government servants, and which is sanctioned by the Government;(v)a loan advanced by a Co-operative Society;(vi)an advance made to a subscriber to, or a depositor, in a provident fund, from the amount standing to his credit in the fund in accordance with the rules of the fund;(vii)a loan to or by an insurance company as defined in the Insurance Act, 1938 (Central Act 4 of 1938);(viii)a loan advanced to, or by a bank;(ix)a loan to, or by, or deposit with, anybody (being a body not falling under any of the other provisions of this clause), incorporated by any law for the time being in force in the State of Goa;(x)an advance of any sum exceeding rupees three thousand made on the basis of a Negotiable Instrument as defined in the Negotiable Instruments Act, 1881 (Central Act 26 of 1881), other than a promissory note;(xi)an advance of any sum exceeding rupees three thousand made on the basis of a hundi (written in English or any other Indian language);(xii)an advance made bonafide by any person carrying on any business, not having for its primary object the lending of money, if such advance is made in the regular course of his business;(xiii)except for the purposes of sections 29 and 31,-
