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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, 2017

(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 and subject to the collection exceeds one crore rupees;