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[Cites 0, Cited by 40] [Section 2] [Entire Act]

Union of India - Subsection

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

(5A)[ "credit institution" means, [(5A) and (5B) Inserted by Act 49 of 1991, Section 91 (w.e.f. 1-10-1991) ]-
(i)a banking company to which the Banking Regulation Act, 1949, applies (including any bank or banking institution referred to in section 51 of at Act [***] [Words "or a co-operative Society engaged in carrying on business of banking not being co-operative society providing credit facilities to farmers or village artisans" omitted by Act 18 of 1992, Section 103 (w.e.f. 1.4.1993) ]
(ii)a public financial institution as defined in section of the Companies Act, 1956;
(iii)a State financial corporation established under section 3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951; and
(iv)any other financial company;