Union Government, Extraordinary, 2010-01-30, Part II-Section 3-Sub-Section(ii), Ref. S.O. 224(E)

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by  Government of India

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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
#. 184] kiirlautwTaft 30, 2010/14Et 10, 1931
No. 184] NEW DELHI, SATURDAY, JANUARY 30, 2010/MAGHA 10, 1931
'Paw miloti MINISTRY OF FINANCE
( f-a-A-14 4-4r .1-13Tur) (Department of Financial Services)
3TFETT-Fm. NOTIFICATION
icnvil, 28, 2010 New Delhi, the 28th January, 2010
-1..31T. 224 (31).- Tip FIF-11H-1 31Thf97114, 1949 S.O. 224 (E).—In exercise of the powers conferred
(1949 10) 41 WI 53 7" 37-9-417 (1) gio mcrf 71F-47:11 by sub-section (1) of Section 53 of the Banking Regulation
1-51-z1)11 --{••• t-ITT wow, ITFtr-ft--44 4* -T1 r wt,iror Act, 1949 (10 of 1949), the Central Government, on the
TR, ic-Kkg.i(1, -.11Muli *Tth 31fq1974, recommendation of Reserve Bank °fIndia, hereby declares
that the provisions of sub-section (I) of Section 15 of the
1949 ql7T 15 3R-9--TRT (1) d44N iTY TR 34 *LIT
Banking Regulation Act, 1949 shall not apply to banks in
och jit, '715f cict 3-1.br -4T4 91414Rvii so far as the unamortised computer software expenditure
-wT9 Ift ow-1 T-4 -4 H14 TT1 347-#4 7:1 arising on compliance with applicable Accounting
cleAtchit #T-2.37 ART ‘41a otiL #ui 31r1--1 Standards issued by the Institute of Chartered
chRur 3TErfterti7 ch+-L'idt til4 zaLlt 0W-1 * 4c4MIt Accountants of India being treated as expenditure not
represented by tangible assets.
[F. No. 13/3/2009-BOA]
[IR Zi. 13/3/2009-1*]
SAMIR SINHA, Director
Tilt{ ftq"-- T, f9kFT•
363 G1/2010
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