(9)"loan" means an advance whether of money or in kind, at an interest, with or without security, and includes advance, discount, money paid for or on account of or on behalf of or at the request of any person, or the forbearance to require payment of money owing on any account whatsoever, and every' agreement under any law' for the time being in force (whatever its terms or form may be) which is in substance or effect a loan of money, but does not include -(a)a deposit of money or other property in a Government post office, a bank, a company or a co-operative society;(b)a loan to, or by, or a deposit with any society or association registered under the Societies Registration Act, 1860, (XXI of 1860) or any other enactment relating to a public, religious or charitable object;(c)a loan advanced by the State Government or by any local authority authorized by the State Government;(d)a loan advanced to a Government employee from a fund, established for the welfare or assistance of Government employees and which is sanctioned by the State Government;(e)a deposit of money with or a loan advanced by a co-operative society;(f)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;(g)a loan to or by an insurance company as defined in the Insurance Act, 1938, (4 of 1938);(h)a loan advanced by a Government company as defined in the Companies Act, 1956, (I of 1956);(i)an advance made bona fide by any trader carrying on any business, other than money-lending, if such advance is made in the regular course of such business;(j)a loan advanced by the National Bank for Agriculture and Rural Development established under the National Bank for Agriculture and Rural Development Act, 1981, (61 of 1981);(k)a loan advanced by the Export-Import Bank of India established under the Export-Import Bank of India Act, 1981, (28 of 1981);(l)a loan advanced by the Small Industries Development Bank of India, established under the Small Industries Development Bank of India Act, 1989, (39 of 1989);(m)a loan advanced by the National Housing Bank, constituted under the National Housing Bank Act, 1987, (53 of 1987);(n)a loan advanced by State Financial Corporations established under the State Financial Corporations Act, 1951, (63 of 1951) ; and(o)a loan advanced by any institution -
