

Formation, Management and Taxation of Co-Operative Societies (e-book)
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.
Book Format | : | Paperback |
Language | : | English |
ISBN-13 | : | 978-93-5603-390-0 |
Book Edition | : | Edition 2023 |
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Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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