Section 80P in The Income Tax Act, 1961
80P. [ Deduction in respect of income of co-operative societies. [Inserted by Act 20 of 1967, Section
deductions claimed, if any, under any section (other than section 80P) included in Chapter VIA under the heading "C. - Deductions in respect of certain incomes
Finance Act, 2018
30. Insertion of new section 80PA.
- After section 80P of the Income-tax Act, the following section shall be inserted with effect
assigned to them in the Explanation to sub-section (4) of section 80P
deductions claimed, if any, under any section (other than section 80P) included in Chapter VI-A under the heading "C. - Deductions in respect of certain
assigned to them in the Explanation to sub-section (4) of section 80P
primary co-operative agricultural and rural development bank. [ Similar to Section 80P from The Income Tax Act, 1961. - Also Refer
long-term credit for agricultural and rural development activities. [ Similar to Section 80P from The Income Tax Act, 1961. - Also Refer
claimed any deduction under - (a) any section (other than section 80P) included in Chapter VI-A under the heading "C. - Deductions in respect of certain
claimed any deduction under - (a) any section (other than section 80P) included in Chapter VI-A under the heading "C. - Deductions in respect of certain