Co-operative society tax rates compile slab taxation, surcharge, alternate minimum tax, and cess across assessment years. Income tax for co-operative societies is stated in slab form, with 10% on lower income, 20% on the next slab, and 30% above the higher slab across the years covered. The later years also provide for surcharge at higher-income levels subject to marginal relief, Alternate Minimum Tax on book profit or adjusted total income, concessional AMT for certain IFSC units deriving income solely from convertible foreign exchange, and Health and Education Cess at 4% for the later years, while earlier years refer to different cess and surcharge structures.