Section - 2(19), Co-operative society defined under (IT Act, 1961)

Section - 2(19), Co-operative society defined under (IT Act, 1961)

Income Tax

Definitions of "Co-operative society"

"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 ;