https://www.taxtmi.com/manuals?id=4818 For purposes of the income tax provision addressing cooperative entities, the terms Co-operative Bank and Primary agricultural Credit Society are defined by reference to their respective meanings in Part V of the Banking Regulation Act, 1949, thereby aligning tax-law terminology with the statutory banking classifications. en-us Fri, 06 Sep 2024 17:41:00 +0530 Mon, 28 Oct 2024 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4818 For purposes of the income tax provision addressing cooperative entities, the terms Co-operative Bank and Primary agricultural Credit Society are defined by reference to their respective meanings in Part V of the Banking Regulation Act, 1949, thereby aligning tax-law terminology with the statutory banking classifications. Manuals Income Tax Fri, 06 Sep 2024 17:41:00 +0530 https://www.taxtmi.com/manuals?id=4818