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    <title>Amendment of Section 80P</title>
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    <description>The amendment substitutes the single monetary limit for exemptable profits and gains with a two-tier structure: a higher exemptable limit for consumers co-operative society and the original limit for other co-operative societies, and defines &quot;consumers co-operative society&quot; as a society for the benefit of the consumers; the substitution operates from the statute&#039;s specified commencement date.</description>
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      <description>The amendment substitutes the single monetary limit for exemptable profits and gains with a two-tier structure: a higher exemptable limit for consumers co-operative society and the original limit for other co-operative societies, and defines &quot;consumers co-operative society&quot; as a society for the benefit of the consumers; the substitution operates from the statute&#039;s specified commencement date.</description>
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