Rationalization of provisions of the Act to promote the growth of co-operative societies

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..... f provisions of the Act to promote the growth of co-operative societies Section 115JC of the Act, inter alia, provides for the alternate minimum tax (AMT) payable by co-operative societies, which .....

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..... tial amendment is also proposed in clause (b) of section 115JF in relation to the definition of alternate minimum tax . 2. These amendments will take effect from 1st April, 2023 and will according .....

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