Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 32] [Section 2(24)] [Section 2] [Entire Act] Union of India - Subsection Section 2(24)(viia) in The Income Tax Act, 1961 (viia)the profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members;