CBDT circular on criteria to be satisfied by co-operative society engaged in cottage industry

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Clarification regarding criteria required to be satisfied by any co-operative society engaged in cottage industry for availing benefits under section 80P(2)(a)(ii)

Circular : No. 722, dated 19-9-1995.

1. Under section 80P(a )(ii), a co-operative society engaged in a cottage industry is eligible for deduction of the whole of the amount of profits and gains of business attributable to cottage industry.

This content is for annual and Semi Annual members only.
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