Laws / Income Tax Law / ৭৯
৭৯ - Exemption of income of co-operative societies
79. Exemption of income of co-operative societies.— Income earned by a co-operative society from the following activities shall be exempted from the payable tax, namely:—
(a) production of crop;
(b) operation of cottage industry;
(c) marketing of agricultural produce by its members.
Explanation.—For the purpose ...
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