Income Tax Act 2023
Section 2 Clause 85 - Co-operative Society
(as updated till Finance Act 2024)
“co-operative society” means a co operative society registered under Co-operative Societies Act, 2001 (Act No. XLVII of 2001) or under any other law for the time being in force governing the registration of co-operative societies;
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.