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317:111/TM EXTRAORDINARY %MT II —7:41:rg 3 --31:1- v (u) PART II—Section 3—Sub-section (ii) TraTWF # molt kiici PUBLISHED BY AUTHORITY
#. 184]
kiirlautwTaft 30, 2010/14Et 10, 1931
No. 184]
NEW DELHI, SATURDAY, JANUARY 30, 2010/MAGHA 10, 1931
MINISTRY OF FINANCE
'Paw miloti
( 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
(1949 10) 41 WI 53 7" 37- 9-417 (1) gio mcrf 71F-47:11 1 -51-z1)11 --{••• t-ITT wow, ITFtr-ft--44 4* -T1 rwt, iror 31fq1974,
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S.O. 224 (E).—In exercise of the powers conferred by sub-section (1) of Section 53 of the Banking Regulation Act, 1949 (10 of 1949), the Central Government, on the recommendation of Reserve Bank °fIndia, hereby declares that the provisions of sub-section (I) of Section 15 of the Banking Regulation Act, 1949 shall not apply to banks in so far as the unamortised computer software expenditure arising on compliance with applicable Accounting Standards issued by the Institute of Chartered 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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