45. Act not to apply in certain cases. [No tax shall be levied under this Act in respect of the net wealth of—] (a) to (e)   [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] (f)   any company registered under section 25 of the Companies Act, 1956 (1 of 1956); [(g)   any co-operative society;] [(h)   any social club;] [(i)   any political party.     Explanation.—For the purposes of clause (i), "political party" shall have the meaning assigned to it in the Explanation to section 13A of the Income-tax Act;] [(j)   a Mutual Fund specified under clause (23D) of section 10 of the Income-tax Act;] [(k)   the Reserve Bank of India incorporated under the Reserve Bank of India Act, 1934 (2 of 1934).]