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[Cites 0, Cited by 0] [Section 80P(3)] [Section 80P] [Entire Act]

Union of India - Subsection

Section 80P(3)(b) in The Income Tax Act, 1961

(b)[ in the case of a co-operative society, being a primary society engaged in supplying milk, oilseeds, fruits or vegetables raised or grown by its members to- [Substituted by Act 11 of 1983, Section 30, for Clause (b) (w.e.f. 1.4.1984).]
(i)a federal co-operative society, being a society engaged in the business of supplying milk, oilseeds, fruits or vegetables, as the case may be; or
(ii)the Government or a local authority; or
(iii)a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956), or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public), the whole of the amount of profits and gains of such business;