Amendment of Section 80l
In section 80L of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1973, -
(a) in clause (vii), the word "or" at the end shall be omitted;
(b) in clause (viii), for the words, "member of the society,", the words "member of the society; or" shall be substituted;
(c) after clause (viii), the following clause shall be inserted, namely :-
"(ix) dividends from any co-operative society,".