Interest Income from Co-op Bank Deposits Fully Deductible u/s 80P(2)(a)(i) of Income Tax Act.

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....The interest income earned on deposits made with other co-operative banks/society are fully deductible u/s. 80P(2)(a)(i) from the income liable to tax though the assessee has claimed the same as exempt u/ s. 80P(2)(d) and the same is also exempt u/s. 80P(2)(d) - AT....