Co-operative society and group entity definitions revised for cross-border finance and inter-group loan treatment under income-tax law. Section 2 of the Income-tax Act, 2025 is amended to expand the definition of co-operative society, revise the treatment of advances or loans between group entities involving a Finance Company or Finance Unit and an entity located outside India, and update the meanings of group entity, parent entity, and principal entity by reference to the International Financial Services Authority (Payment Services) Regulations, 2024.