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[Cites 0, Cited by 0] [Section 185] [Entire Act]

Union of India - Subsection

Section 185(4) in The Income Tax Act, 2025

(4)In sub-section (1), "₹ 200000" shall be substituted for "₹ 20000" in the case of any deposit or loan, where—
(a)such deposit is accepted by a primary agricultural credit society or a primary co-operative agricultural and rural development bank from its member; or
(b)such loan is taken from a primary agricultural credit society or primary co-operative agricultural and development bank by its member.