https://www.taxtmi.com/acts?id=50135 The amendment inserts "or a co-operative society" after "Where any company" in clause (a) of sub section (1) of section 35C and substitutes every occurrence of "the company" with "the company or co-operative society", thereby extending the provision's terminology and operative scope to include co-operative societies alongside companies. en-us Tue, 04 Mar 2025 17:42:59 +0530 Tue, 04 Mar 2025 17:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50135 The amendment inserts "or a co-operative society" after "Where any company" in clause (a) of sub section (1) of section 35C and substitutes every occurrence of "the company" with "the company or co-operative society", thereby extending the provision's terminology and operative scope to include co-operative societies alongside companies. Act-Rules F. Acts / Amendment Acts Tue, 04 Mar 2025 17:42:59 +0530 https://www.taxtmi.com/acts?id=50135