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Central Government notifies specified Bank to mean a banking company which is a scheduled bank and has been appointed as agents of Reserve Bank of India

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....ome Tax Act, 1961<br>Income Tax<br>Section 194P<br>Inc.Tax Act 1961<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 98/2021 New Delhi, the ....

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....of 1934). Explanation: For the purpose of this notification,-- 1. "banking company" shall have the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 193....

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