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[Cites 0, Cited by 0] [Section 56(2)] [Section 56] [Entire Act]

Union of India - Subsection

Section 56(2)(a) in The Income Tax Act, 2025

(a)"specified financial institution" means––
(i)a public financial institution; or
(ii)a scheduled bank; or
(iii)a co-operative bank, other than––(A) a primary agricultural credit society; or(B) a primary co-operative agricultural and rural development bank; or
(iv)a State Financial Corporation; or
(v)a State Industrial Investment Corporation; or
(vi)any such class of non-banking financial companies, as may be notified by the Central Government;