https://www.taxtmi.com/acts?id=51681 Deduction is allowed in respect of dividend income included in the gross total income of a federal co-operative, where the dividend arises from investment with any company, is recorded in the books on or before 31 January 2026, and is distributed to members at least one month before the due date for filing the return of income. The deduction ceases to apply for tax years beginning on or after 1 April 2029. A federal co-operative is one defined in the Multi-State Co-operative Societies Act, 2002 and notified by the Central Government. en-us Thu, 14 Aug 2025 11:07:02 +0530 Sat, 04 Apr 2026 12:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51681 Deduction is allowed in respect of dividend income included in the gross total income of a federal co-operative, where the dividend arises from investment with any company, is recorded in the books on or before 31 January 2026, and is distributed to members at least one month before the due date for filing the return of income. The deduction ceases to apply for tax years beginning on or after 1 April 2029. A federal co-operative is one defined in the Multi-State Co-operative Societies Act, 2002 and notified by the Central Government. Act-Rules Income Tax Thu, 14 Aug 2025 11:07:02 +0530 https://www.taxtmi.com/acts?id=51681