Definition amendment expands statutory coverage to include banks and specified banking categories, removing the prior banking exclusion. Amendment of section 2 removes the banking-company exclusion in clause (4)(a) and deletes a reference to amounts treated under subsection (2) of section 34; it also inserts additional banking categories in clause (8), expressly including certain corresponding new banks and co operative banks within the statute's definition.
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Provisions expressly mentioned in the judgment/order text.
Definition amendment expands statutory coverage to include banks and specified banking categories, removing the prior banking exclusion.
Amendment of section 2 removes the banking-company exclusion in clause (4)(a) and deletes a reference to amounts treated under subsection (2) of section 34; it also inserts additional banking categories in clause (8), expressly including certain corresponding new banks and co operative banks within the statute's definition.
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