d) & 2 (u) of National Bank for Agricultural and Rural Development Act, 1981. iv. The assessee does not fall under the purview of section 80P(4) of the I.T.Act and therefore, the assessee is entitled for deduction u/s.80P of the I.T.Act. 3. That the accounts of the assessee is statutorily audited by the auditors appointed by National Bank for Agricultural