[* * *] [ Clauses (a) to (e) omitted by Act 18 of 1992, Section 99 (w.e.f. 1.4.1993).]

(f) any company registered under section 25 of the Companies Act, 1956 (1 of 1956);

(g) [ any co-operative society;] [ Inserted by Act 16 of 1972, Section 50 (w.r.e.f. 1.4.1957).]

(h) [ any social club;] [ Substituted by Act 18 of 1992, Section 99, for Clause (h) (w.e.f. 1.4.1993).]

(i) [ any political party.

(j) [ Mutual Fund specified under clause (23-D) of section 10 of the Income-tax Act.] [ Inserted by Act 4 of 1988, Section 158 (w.e.f. 1.4.1989).]