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INTRODUCTION 1.1 Rationale: Ranking in India was defined under Section 5(A) as "any company which transacts banking, business" and the purpose of banking business defined under Section 5(B)," accepting deposits of money from public for the purpose of lending or investing, repayable on demand through cheque /draft or otherwise". In the process of doing the above-mentioned primary functions, they are also permitted to do other types of business referred to as Utility Services for their customers (Banking Regulation Act, 1949).