Cash payment threshold raised for co-operative societies, expanding non-deduction coverage and altering TDS applicability under Income-tax law. The Bill inserts a proviso to treat payments to co-operative societies as if the cash-payment threshold for mandatory deduction at source were increased from one crore rupees to three crore rupees, so that specified payors-banking companies, co-operative societies engaged in banking, and post offices-apply the section with that substituted threshold when the recipient is a co-operative society; the amendment takes effect from the start of the relevant financial year.