Conversion to banking company extends tax provision to converted banking companies and adds related definitions. Amendment to section 44DB extends its application to converted banking companies by inserting references in sub-sections (3) and (4) and expands sub-section (5) with definitions: Banking Company (by reference), conversion (transition under a notified scheme), converted banking company (entity formed by conversion), and primary co-operative bank (by reference), plus related textual alignments for successor and demerged co-operative banks.