45. Rule 6DD is constitutionally valid - Attar Singh Gurmukh Singh v. ITO  191 ITR 667 (SC)/Mudiam Oil Co. v. ITO  92 ITR 519 (AP). The rule will apply even for computation of income under ‘other sources’. The term ‘bank’ will include indigenous money-lenders’ banks provided they are specifically notified under section 49A of the Banking Regulation Act - Circular No. 6P, dated 6-7-1968. For details, see Taxmann’s Master Guide to Income-tax Rules.