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[Cites 0, Cited by 0] [Section 65] [Entire Act]

Union of India - Subsection

Section 65(e) in The Income Tax Act, 2025

(e)"conversion" means transition of a primary co-operative bank to a banking company under the scheme of the Reserve Bank of India as may be notified vide its circular number DCBR. CO. LS. PCB. Cir. No. 5/07.01.000/2018-19, dated 27th September, 2018;