https://www.taxtmi.com/acts?id=51511 Section 82 originally provided a tax exemption for dividends received by a member of a co operative society; the provision has since been omitted by subsequent finance legislation, removing that specific statutory exemption and leaving the tax treatment of such dividends to be governed by the remaining provisions and general principles of the Income tax Act. en-us Fri, 13 Jun 2025 11:46:38 +0530 Fri, 13 Jun 2025 11:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51511 Section 82 originally provided a tax exemption for dividends received by a member of a co operative society; the provision has since been omitted by subsequent finance legislation, removing that specific statutory exemption and leaving the tax treatment of such dividends to be governed by the remaining provisions and general principles of the Income tax Act. Act-Rules Income Tax Fri, 13 Jun 2025 11:46:38 +0530 https://www.taxtmi.com/acts?id=51511