# Applicability of Deposit Provisions [Section 73(1)]
## Whom Does Chapter V Apply To?
Chapter V (Sections 73–76A) regulates acceptance of deposits only by Non-Banking Non-Financial Companies — e.g.:
- Manufacturing companies
- Trading companies
- Other commercial companies
## Whom Does It NOT Apply To?
The Chapter does not apply to:
1. Banking Companies (regulated by Banking Regulation Act)
2. Non-Banking Financial Companies (NBFCs) (regulated by RBI)
3. Housing Finance Companies (HFCs) (regulated by NHB/RBI)
4. Other companies as notified by Central Government
## Why This Carve-out?
These excluded categories are already regulated under specialised statutes / regulators. Subjecting them to Chapter V would create overlapping regulation.