Section 80P(3)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80P(3)] [Section 80P] [Entire Act]

Union of India - Subsection

Section 80P(3)(c) in The Income Tax Act, 1961

(c)in the case of a co-operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), ][so much of its profits and gains attributable to such activities as does not exceed,-] [Substituted by Act 21 of 1979, Section 14, for certain words (w.e.f. 1.4.1980).]

(i)[ where such co-operative society is a consumers' co-operative society, ] [Substituted by Act 11 of 1983, Section 30, for Clause (b) (w.e.f. 1.4.1984).][one hundred thousand rupees] [ Substituted by Act 21 of 1998, Section 37, for certain words (w.e.f. 1.4.1999).]; and

(ii)[ in any other case, ] [Inserted by Act 20 of 1967, Section 33 and Schedule III (w.e.f. 1.4.1968).][fifty thousand rupees] [Substituted by Act 21 of 1998, Section 37, for certain words (w.e.f. 1.4.1999).].

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Union of India - Subsection

Section 80P(3)(c) in The Income Tax Act, 1961