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[Cites 0, Cited by 0] [Section 2(8)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(8)(c) in The Finance Act, 2023

(c)in the case of every co-operative society, being a non-resident, calculated,—
(i)at the rate of seven per cent. of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees;
(ii)at the rate of twelve per cent. of such tax, where the amount or the aggregate of such amounts collected or likely to be collected and subject to the collection exceeds ten crore rupees;