Provisional figures of census data are to be considered to determine status of bank as 'rural branch

IT: In order to determine status of a bank as a 'rural branch' for allowing claim of deduction under section 36(1)(viia) even provisional figures of census data available on first day of relevant financial year can be taken into consideration and if figure shown in provisional population total exceeds 10,000, then bank would not be entitled to benefit granted for rural branch