Deduction u/s 80p

One of our Client a Co-operative Hsg. Soceity is Cliaming deduction u/s 80P., according to me deduction u/s 80P is available only to agricultural co-operative soceity so want to advise them not to avail the same, am i Correct?

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80 p deduction is not available to hsg co-operative society

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