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<h1>Co-operative societies: the Finance Bill preserves the existing three-band income-tax rate structure (10%, 20%, 30%).</h1> Specified income-tax rates for co-operative societies are set out in Paragraph B of Part I-A of the First Schedule to the Finance Bill. The Bill retains the existing three-band structure: 10% on income up to the first band, 20% on the middle band, and 30% on income above the top band, thereby preserving the prior rate structure for co-operative societies.
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