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The Regional Rural Banks Act, 1976 22. Regional Rural Bank to be deemed to be a co-operative society for purpose of the Income-tax Act, 1961 For the purpose of the Income-tax Act, 1961(43 of 1961), or any other enactment for the time being in force relating to any tax on income, profits or gains, a Regional Rural Bank shall be deemed to be a co-operative society.    |
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