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EXTRAORDINARY

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PART II—Section 3—Sub-section (ii)

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PUBLISHED BY AUTHORITY

#. 184]

No. 184]

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NEW DELHI, SATURDAY, JANUARY 30, 2010/MAGHA 10, 1931

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[IR Zi. 13/3/2009-1*]

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MINISTRY OF FINANCE

(Department of Financial Services)

NOTIFICATION

New Delhi, the 28th January, 2010

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]

SAMIR SINHA, Director

363 G1/2010

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.