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[Cites 0, Cited by 0] [Section 80E(3)] [Section 80E] [Entire Act]

Union of India - Subsection

Section 80E(3)(b) in The Income Tax Act, 1961

(b)"financial institution" means a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); or any other financial institution which the Central Government may, by notification in the Official Gazette, specify in this behalf;]