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    <title>Amendment of section 2</title>
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    <description>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&#039;s definition.</description>
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    <pubDate>Wed, 14 May 2025 16:06:24 +0530</pubDate>
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      <description>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&#039;s definition.</description>
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