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No.
Section 81 dealt with taxability of Income of co-operative societies, but the same stand omitted by Finance (No. 2) Act, 1967 w.e.f. 1-4-1968.
STILL IN SOME COUNTRIES IT IS DEMAND THIS FORM...
ORDER UNDER REGISTRATION us 81B READ WITH SECTION 80 U 81B OF INCOME TAX ACT. DIN & Letter No
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