(h)[ "company" shall have the meaning assigned to it in clause (17) of section 2 of the Income-tax Act;] [ Substituted by Act 4 of 1988, Section 128, for Clause (h)(w.e.f. 1.4.1989).](ha)[ "co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912 (2 of 1912), or under any other law for the time being in force in any State for the registration of co-operative societies;] [ Inserted by Act 16 of 1972, Section 44 (w.e.f. 1.4.1957).]