Section 194a

as per section 194A(3)(v) of the income tax act it is mentioned that provision of section 194A(1) shall not apply to such income credited or paid by a co-operative society (other than a co-operative bank) to a member thereof or to such income credited to paid by a co-operative society to any other co-operative society. what if member has a dual capacity. it is member as well as co-operative society also