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[Cites 0, Cited by 0] [Section 188] [Entire Act]

Union of India - Subsection

Section 188(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 repaid to a member by a primary agricultural credit society or a primary co-operative agricultural and rural development bank; or
(b)such loan is repaid by a member to a primary agricultural credit society or a primary co-operative agricultural and rural development bank.