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Kerala Co-op Societies Can Claim Tax Deduction Under IT Act Section 80P(2) for Providing Agricultural Credits to Members.

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....Eligibility for claiming deduction u/s. 80P - fulfillment of principal objective of providing agricultural credits to members - a Primary Agricultural Credit Society registered under the Kerala Co-operative Societies Act, 1969 is entitled to the benefit of deduction u/s. 80P(2)....