Section 1(3) in The Companies (Acceptance of Deposits) Rules, 2014
(3)These rules shall apply to a company other than -(i)a banking company;(ii)a non-banking financial company as defined in the Reserve Bank of India Act, 1934 (2 of 1934) registered with the Reserve Bank of India;(iii)a housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987 (53 of 1987); and(iv)a company specified by the Central Government under the proviso to sub-section (1) of section 73 of the Act.
