Entity coverage under section 21AA expanded to include societies registered under the Societies Registration Act and corresponding laws. Amendment inserts, in sub-section (1) of section 21AA of the Wealth-tax Act, after the words 'or co-operative society', the words 'or society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India', thereby extending the provision's application to such registered societies.