Section 2(f) in The Delhi Protection of Interest of Depositors (In Financial Establishment) Act, 2001
(f)"Financial establishment" means a person or a group of persons accepting deposit under any scheme or arrangement or in any other manner but does not include a corporation or a corporation or a co-operative society owned or controlled by any State Government or the Central Government or the Government of any Union Territory or a banking company as defined under clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949).
