Section 7(3A) in The Taxation Laws (Amendment) Act, 2005
(3A)" banking company" means a company to which the Banking Regulation Act, 1949 (10 of 1949 ) applies and includes any bank referred to in section 51 of that Act;';(b)after clause (4), the following clause shall be inserted and shall be deemed to have been inserted, namely:-' (4A)" co- operative bank" shall have the meaning assigned to it in Part V of the Banking Regulation Act, 1949 (10 of 1949 );'.
