| (a) to (e) | | 28[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
| (f) | | any company registered under section 2529 of the Companies Act, 1956 (1 of 1956); |
| 30[(g) | | any co-operative society;] |
| 31[(h) | | any social club;] |
| 32[(i) | | any political party. |
| | | Explanation.—For the purposes of clause (i), “political party” shall have the meaning assigned to it in the Explanation to section 13A of the Income-tax Act;] |
| 33[(j) | | a Mutual Fund specified under clause (23D) of section 10 of the Income-tax Act;] |
| 33a[(k) | | the Reserve Bank of India incorporated under the Reserve Bank of India Act, 1934 (2 of 1934).] |