Deduction in respect of income of co-operative societies.

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....ng credit facilities to its members; or (ii) a cottage industry; or (iii) the marketing of agricultural produce grown by its members; or (iv) the purchase of agricultural implements, seeds, livestock or other articles intended for agriculture for the purpose of supplying them to its members; or (v) the processing, without the aid of power, of the agricultural produce of its members; or (vi) the collective disposal of the labour of its members; or (vii) fishing or allied activities, that is to say, the catching, curing, processing, preserving, storing or marketing of fish or the purchase of materials and equipment in connection therewith for the purpose of supplying them to its members, ....

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....by way of- (i) interest; or (ii) dividends, the whole of such income;] (e) in respect of any income derived by the co-operative society from the letting of godowns or warehouses for storage, processing, or facilitating the marketing of commodities, the whole of such income; (f) in the case of a co-operative society, not being-- (i) a housing society; or (ii) an urban consumers' society (being a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment); or (iii) a society carrying on transport business; or (iv) a society engaged in performing manufa....