Section 45I(b) in The Reserve Bank of India Act, 1934
(b)“corporation” means a corporation incorporated by an Act of any ligislature;(bb)“deposit” includes and shall be deemed always to have include any receipt of money by way of deposit or loan or in any other form, but does not include,—(i)amounts raised by way of share capital;(ii)amounts contributed as capital by partners of a firm;(iii)amounts received from a scheduled bank or a co-operative bank or any other banking company as defined in clause (c) of section 5 of a Banking Regulation Act, 1949 (10 of 1949);(iv)any amount received from,—