Formation, Management and Taxation of Co-Operative Society Covering Cooperative Banks Under Direct Tax Laws As amended by Finance Act, 2023 | RAM DUTT SHARMA | Commercial Law Publishers | 2023 Edition

This book is a comprehensive guide to understanding the formation, management, and taxation of co-operative societies, with a specific focus on cooperative banks. It covers the latest amendments made by the Finance Act, 2023, and provides clarity on direct tax laws applicable to these entities.

Key Features:

• Formation and Management: Detailed insights on the legal framework and procedures for setting up and managing co-operative societies, including cooperative banks.
• Taxation Insights: Analyzes the direct tax laws that apply to co-operatives and cooperative banks, covering both general and specific provisions.
• Finance Act 2023 Amendments: Provides an up-to-date understanding of how the Finance Act, 2023, has impacted the taxation and management of co-operatives.
• Practical Applications: Practical guidance for tax professionals, legal practitioners, and co-operative society managers to ensure compliance with the law.
• Comprehensive Coverage: Covers all relevant aspects, including the taxation of co-operative banks, eligibility for tax exemptions, and key tax benefits under direct tax laws.

This book is an essential resource for professionals and organizations involved in the formation, management, and taxation of co-operative societies and cooperative banks. It serves as a valuable tool for understanding the complexities of direct tax laws in this area.