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[Cites 0, Cited by 0] [Section 2(8)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(8)(b) in THE FINANCE ACT, 2021

(b)in the case of every co-operative society or firm, being a non-resident, calculated at the rate of twelve per cent. of such tax, where the amount or the aggregate of such amounts collected on likely to be collected and subject to the collection exceeds one crore rupees;