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[Cites 0, Cited by 4] [Section 2(5B)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(5B)(va) in The Interest-Tax Act, 1974

(va)[ a residuary non-banking company [other than a financial company referred to in sub-clause (i), (ii), (iii), (iv), or (v)] that is to say, a company which receives any deposit under any scheme or arrangement, by whatever name called, in one lumpsum or in instalments by way of contributions or subscriptions or by sale of units or certificates or other instruments or in any other manner; or] [Inserted by Act 18 of 1992, Section 103 (w.e.f. 1.4.1993) ]