Formation, Management and Taxation of Co-Operative Societies is a Practice book on Income Tax on Conferenza, priced at ₹716 (20% off MRP ₹895). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹716 · 20% off
- Course
- Practice
- Subject
- Income Tax
Formation, Management and Taxation of Co-Operative Societies
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Formation, Management and Taxation of Co-operative Societies under Direct Tax Laws by Ram Dutt Sharma is a practical guide to the legal, managerial and taxation aspects of co-operative societies in India, including co-operative banks. It is updated in accordance with the Finance Act, 2023 and reads the Income Tax Act, 1961 together with the State Co-operative Societies Acts.
At a glance
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2023 |
| Covers | Co-operative societies and co-operative banks |
| Publisher | Commercial Law Publishers |
What's inside
- Concept, types and objectives of co-operative societies, and registration and formation under the State Acts
- Management structure and the roles and responsibilities of office bearers
- Regulatory framework applicable to co-operative banks
- Income tax provisions for co-operatives under Sections 80P, 80PA and related sections, with deductions, exemptions and incentives
- Computation of taxable income, return filing, audit requirements and statutory compliance
- Penalties for non-compliance, landmark judicial rulings and CBDT clarifications, with examples and checklists
Who should buy this
- Chartered accountants and tax practitioners advising co-operative societies and banks
- Administrators, office bearers and members of co-operative institutions
- Students of direct tax law studying entity-specific deductions
Publisher's description
This edition of Formation, Management & Taxation of Co-operative Societies (Covering Co-operative Banks) under Direct Tax Laws, authored by Ram Dutt Sharma, provides a comprehensive and practical guide to the legal, managerial, and taxation aspects of co-operative societies in India. Updated in accordance with the Finance Act, 2023, the book covers both the statutory framework and procedural requirements governing the formation, functioning, and taxation of co-operatives, including co-operative banks.
The book integrates provisions of the Income Tax Act, 1961, with relevant State Co-operative Societies Acts, offering a complete understanding of compliance requirements and tax benefits applicable to such entities. It is enriched with examples, checklists, case laws, and CBDT clarifications, making it a valuable resource for practitioners, administrators, and members of co-operative institutions.
The content covers the full scope of co-operative society laws and taxation, including:
• Concept, types, and objectives of co-operative societies
• Legal provisions for registration and formation under State Acts
• Management structure, roles, and responsibilities of office bearers
• Regulatory framework for co-operative banks
• Income tax provisions applicable to co-operatives under Sections 80P, 80PA, and related sections
• Deductions, exemptions, and tax incentives available
• Computation of taxable income and filing of returns
• Audit requirements and statutory compliance
• Penalties and consequences for non-compliance
• Landmark judicial pronouncements impacting co-operative taxation
• CBDT circulars and notifications relevant to the sector
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and legal advisors dealing with co-operatives
• Management and governing bodies of co-operative societies and co-operative banks
• Law students and academicians studying co-operative laws and taxation
• Taxpayers and professionals seeking clarity on exemptions and compliance obligations
Whether for professional reference, compliance management, or academic study, this book offers an authoritative, updated, and practical guide to the formation, management, and taxation of co-operative societies under direct tax laws in India.
Frequently asked questions
What is Formation, Management and Taxation of Co-Operative Societies?+
Formation, Management and Taxation of Co-operative Societies under Direct Tax Laws by Ram Dutt Sharma is a practical guide to the legal, managerial and taxation aspects of co-operative societies in India, including co-operative banks. It is updated in accordance with the Finance
How much does Formation, Management and Taxation of Co-Operative Societies cost?+
Formation, Management and Taxation of Co-Operative Societies is available for ₹716 (MRP ₹895) on Conferenza, with fast delivery.
Which exam is Formation, Management and Taxation of Co-Operative Societies for?+
Practice — Income Tax.
Is Formation, Management and Taxation of Co-Operative Societies good for self-study of Income Tax?+
Formation, Management and Taxation of Co-Operative Societies is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Formation, Management and Taxation of Co-Operative Societies is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Formation, Management and Taxation of Co-Operative Societies available as a free PDF download?+
Formation, Management and Taxation of Co-Operative Societies is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.