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    <title>Amendment of section 149.</title>
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    <description>Section 149 of the Income-tax Act is amended to expand the relevant co-operative society provisions by adding cotton seed and cattle feed alongside oilseeds, and by substituting the rule on income from investments with another co-operative society so that the whole of such income by way of interest or dividends is covered. The section is further supplemented with definitions of consumers&#039; co-operative society, primary agricultural credit society, and primary co-operative agricultural and rural development bank.</description>
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    <pubDate>Tue, 31 Mar 2026 15:29:25 +0530</pubDate>
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      <description>Section 149 of the Income-tax Act is amended to expand the relevant co-operative society provisions by adding cotton seed and cattle feed alongside oilseeds, and by substituting the rule on income from investments with another co-operative society so that the whole of such income by way of interest or dividends is covered. The section is further supplemented with definitions of consumers&#039; co-operative society, primary agricultural credit society, and primary co-operative agricultural and rural development bank.</description>
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      <pubDate>Tue, 31 Mar 2026 15:29:25 +0530</pubDate>
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