Co-operative society tax benefits expand with wider agricultural inputs, investment income coverage, and new statutory definitions. Section 149 of the Income-tax Act is amended to expand the relevant co-operative society provisions by adding cotton seed and cattle feed alongside oilseeds, and by substituting the rule on income from investments with another co-operative society so that the whole of such income by way of interest or dividends is covered. The section is further supplemented with definitions of consumers' co-operative society, primary agricultural credit society, and primary co-operative agricultural and rural development bank.