Formation, Management and Taxation of Co-Operative Society Covering Cooperative Banks Under Direct Tax Laws


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Author : Ram Dutt Sharma

EDN.: April 2023

ISBN: 9789356033900

Pages: 580pp


Chapter 1—Introduction 1 – 10
Chapter 2—Co-operative Movement in India 11–30
Chapter 3—Laws that Regulate Co-operative Societies in India 31-33
Chapter 4—Co-operative Societies – Constitutional Provisions 34-36
Chapter 5—Who can Form a Co-operative Society 37-40
Chapter 6—Who can Become Members of a Co-operative Society 41-44
Chapter 7—Rights, Duties and Liabilities of Members of a Co-operative Society 45-48
Chapter 8—Procedure for Registration of Co-operative Society 49-57
Chapter 9—Types of Co-operative Society 58-59
Chapter 10—Primary Agricultural Credit Societies 60-67
Chapter 11—Agricultural Co-operative Marketing Societies 68-79
Chapter 12—Co-operative Housing Societies 80-98
Chapter 13—Consumer Co-operative Societies 99-102
Chapter 14—Manufacturing Co-operative Societies 103-105
Chapter 15—Resident Welfare Association (RWA) or Apartment Owners’ Association 106-115
Chapter 16—Amendment of the Bye-laws of a Co-operative Society 116-118
Chapter 17—Dissolution of Co-operative Societies 119-121
Chapter 18—Status of Co-operative Society 122-124
Chapter 19—Exemptions to Co-operative Societies 125-127
Chapter 20—Fund Raising for Co-operative Societies 128-129
Chapter 21—Incomes of Co-operative Societies 130-137
Chapter 22—Deduction in Respect of Income of Co-operative Societies 138-147
Chapter 23—Deductions Provided to Various Co-operative Societies 148-151
Chapter 24—Deduction Provided to Profits Attributable to Certain Specified Activities 152-161
Chapter 25—Deduction Provided to a Cottage Industry 162-176
Chapter 26—Deduction Provided to Marketing of the Agricultural Produce Grown by its Members 177-192
Chapter 27—Deduction Provided to Purchase of Agricultural Implements, Seeds, Livestock or Other Articles Intended for Agricultural for the Purpose of Supplying them to its Members 193-207
Chapter 28—Deduction Provided to Processing of the Agricultural Produce (Without the Aid of Power) of its Members 208-209
Chapter 29—Deduction Provided to Collective Disposal of the Labour of its Members 210-219
Chapter 30—Deduction Provided to Fishing and Allied Activities 220-222
Chapter 31—Deduction Provided to Profits of Certain Primary Co-Operative Societies Engaged in Supply of Milk, Oil Seeds, Fruits, etc. 223-229
Chapter 32— Deduction Provided to General Deduction to Co-operative Societies For Incomes other than Specified in clause (a) or clause (b) 230-247
Chapter 33—Deduction Provided to Income from Investment with Other Co-operative Societies 248-258
Chapter 34—Income from Letting of ―Godowns or Warehouses ‖ 259-264
Chapter 35—Interest on Securities or Income from House Property in case of a Co-operative Society 265-269
Chapter 36— Computation of Deduction 270
Chapter 37—Provisions of Section 80P not Apply 271-277
Chapter 38—Concessional Rate of Tax on Income of Certain Resident Co-operatives Societies 278-284
Chapter 39—Concessional Tax Rates for Manufacturing Co-operative Societies 285-289
Chapter 40—Co-operative Banks 290-318
Chapter 41—Computation of total Income of a Co-operative Society 319-328
Chapter 42—Tax Rate for a Co-operative Society 329-330
Chapter 43—Filing of Return & Due Date & PAN/TAN 331-334
Chapter 44—Maintenance of Books of Accounts – Co-operative Society 335-340
Chapter 45—Audit of Accounts of Co-operative Society 341-347
Chapter 46—Set-off & Carry Forward of Losses 348-351
Chapter 47—Comply with all the TDS Provisions 352-363
Chapter 48—Penalties 364-375
Chapter 49—Prosecution 376-378
Chapter 50—Co-operative Societies & Principle of Mutuality 379-384
Chapter 51—Applicability of Section 14A 385-392
Chapter 52—Allowability of Deduction under Section 37 393-396
Chapter 53—Reassessment Proceedings – Co-operative Society 397-400
Chapter 54—Rectification of Mistakes 401-402
Chapter 55—Releif to Sugar Co-operatives from Past Demand 403-404
Chapter 56—Applicability of Section 263 405-409
Chapter 57—Applicability of CGST (Central Goods and Services Tax) 410-411
Chapter 58—The Co-operative Societies Act, 1912 (Act No. 2 of 1912) 412-429
Chapter 59—The Multi-State Co-operative Societies Act, 2002 430-500
Chapter 60—The Multi-State Co-operative Societies Rules, 2002 501-549
Chapter 61—Relevant Extract of Constitution of India Relating to Co-operative Societies 550-555
Chapter 62—Draft of Bye-laws of National Level Co-operative Society/Federal Co-operative/Multi-State Co-operative Society 556-580

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