Related-party interest limitation expands to include notified non-banking financial companies under section 94B, changing applicability. Amendment expands the interest limitation in section 94B to include 'such class of non-banking financial companies as may be notified by the Central Government in the Official Gazette in this behalf' and adds a definition of 'non-banking financial company' by reference to the Explanation to clause (viia) of section 36(1).