gst in india  

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GST Annexure - Non-banking financial company

Section 45(I)(f) of Reserve Bank of India Act, 1934 “Non-banking financial company" means -

  • a financial institution which is a company;
  • a non-banking institution which is a company and which has as its principal business the receiving of deposits under any scheme or arrangement or in any other manner or lending in any manner;
  • such other non-banking institution or class of such institutions as the bank may with the previous approval of the Central Government and by notification in the Official Gazette specify.


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