APPENDIX

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APPENDIX TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT SECTION 5(c) OF BANKING REGULATION ACT, 1949 Interpretation. In this Act, unless there is anything repugnant in the subject or context,— (c) “banking company” means any company which transacts the business of banking in India. Explanation.—Any company which is engaged in the…

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