| (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. |
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