State Agricultural Credit Corporation Act : Corporation to be deemed to be a co-operative society for

State Agricultural Credit Corporation Act,1968

Act No : 60

Section : Corporation to be deemed to be a co-operative society for the purposesof Income-tax Act, 1961.

38. Corporation to be deemed to be a co-operative society for the purposes of Income-tax Act, 1961. For the purposes of the Income-tax Act, 1961 (43 of 1961), or any other enactment for the time being in force relating to any tax on income, profits or gains the Corporation shall be deemed to be a co-operative society.