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[Cites 0, Cited by 0] [Section 132(5)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(5)(b) in The Income Tax Act, 2025

(b)"financial institution" means a banking company to which the Banking Regulation Act, 1949 applies, or any bank or banking institution referred to in section 51 of that Act and includes a non-banking financial company.