Section 2(c) in West Bengal Protection of Interest of Depositors in Financial Establishments Act, 2013
(c)"deposit includes and shall be deemed always to have included any receipt of money, or acceptance of any valuable commodity, to be returned after a specified period or otherwise, either in cash or in kind or in the form of a specified service, by any financial establishment, with or without any benefit in the form of interest, bonus, profit or in any other form, but does not include-(i)any amount raised by way of share capital or by way of debenture, bond or any other instrument covered under the guidelines given, and regulations made, by the Securities and Exchange Board of India, established under the Securities and Exchange Board of India Act, 1992 (15 of 1992);(A)the Industrial Development Bank of India, or(B)a State Financial Corporation, or Page 3 of 15(C)any financial institution specified in or under section 4A of the Companies Act, 1956,(1 of 1956) or(D)any other institution that may be specified by the Government in this behalf;(v)any amount received in the ordinary course of business by way of,-(A)security deposit, or(B)dealership deposit, or(C)earnest money, or(D)advances against order for goods or service;(vi)any amount received from an individual or a firm or an association of individuals registered under any enactment relating to money lending which is for the time being in force in the State; and(vii)any amount received by way of subscriptions in respect of a Chit.(ii)any amount received by way of contribution towards capital from the partners of a firm;(iii)any amount received from a scheduled bank or a co-operative bank or any other banking company as defined in clause (c) of section 5 of the Banking Regulation Act. 1949 (10 of 1949);(iv)any amount received from,-
