Deduction in respect of income of primary co-operative societies

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..... on (2). (2) The amount referred to in sub-section (1) shall be- (a) the amount of profits derived from agriculture or agriculture-related activity;and (b) the amount of income derived from any other activity, to the extent it does not exceed one hundred thousand rupees. (3) For the purposes of this section,- (a) "agriculture-related activities" means the following activities, namely:- (i) purchase .....

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