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

Description CONTENTS 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