Co-operative society deduction for primary societies supplying agricultural produce to public bodies extended to cover whole business profits.

The amendment substitutes clause (b) in subsection (2) to treat a primary co-operative society supplying milk, oilseeds, fruits or vegetables produced by its members to a federal co-operative society, the Government or a local authority, or a government company or statutory corporation supplying to the public, so that the whole of the amount of profits and gains of such business is covered by the provision's tax treatment.

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