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[Cites 0, Cited by 0] [Section 149(2)] [Section 149] [Entire Act]

Union of India - Subsection

Section 149(2)(c) in The Income Tax Act, 2025

(c)in the case of a co-operative society engaged in activities other than those specified in clause (a) or (b), (either independently of, or in addition to, all or any of the activities so specified), that amount of profits and gains attributable to such activities as does not exceed––
(i)₹ 100000, if the society is a consumers' co-operative society; and
(ii)₹ 50000, in any other case;