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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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.... Tax<br>Section 194P<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 98/2021 New Delhi, the 2nd September, 2021 (Income-tax) S.O. 3595(E).--....

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....cation,-- 1. "banking company" shall have the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); 2 "scheduled bank" shall have the meaning assi....