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    <title>Deduction of income of primary Co-operative societies.</title>
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    <description>A deduction is allowed to a person who is a primary co-operative society for the aggregate of profits from agriculture or agriculture-related activities and income from other activities only to the extent that such other income does not exceed a prescribed monetary cap. &quot;Agriculture-related activities&quot; include supply of agricultural inputs to members, collective disposal of members&#039; agricultural, dairy or poultry produce, and fishing or allied activities for supply to members. &quot;Primary co-operative society&quot; is defined by voting rights limited to individuals engaged in agriculture or related activities.</description>
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    <pubDate>Thu, 16 Sep 2010 19:02:18 +0530</pubDate>
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      <description>A deduction is allowed to a person who is a primary co-operative society for the aggregate of profits from agriculture or agriculture-related activities and income from other activities only to the extent that such other income does not exceed a prescribed monetary cap. &quot;Agriculture-related activities&quot; include supply of agricultural inputs to members, collective disposal of members&#039; agricultural, dairy or poultry produce, and fishing or allied activities for supply to members. &quot;Primary co-operative society&quot; is defined by voting rights limited to individuals engaged in agriculture or related activities.</description>
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