Section 80P(2)(a)(i) of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P(2)(a)(i) falls under section 80P of the Income-tax Act, 1961, which corresponds to section 149 (Deduction in respect of income of co-operative societies) of the Income-tax Act, 2025.

Read section 149 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80P(2)(a)(i) is Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283), cited in 1,283 of the 2,347 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P(2)(a)(i)

Totgars Co-operative Sale Society Ltd. v. ITO
322 ITR 283 · 2010 · Supreme Court
1,283
citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Totagars
395 ITR 611 · 2017 · High Court
1,074
citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT
431 ITR 1 · 2021 · Supreme Court
999
citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT
389 ITR 578 · 2016 · High Court
817
citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society
392 ITR 74 · 2017 · High Court
762
citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Subramanian and Anr. v. Siemens India Ltd. and Anr.
156 ITR 11 · 1985 · High Court
541
citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO
230 Taxmann 309 · 2015 · High Court
527
citing judgments

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

Citizen Co-operative Society Ltd. v. ACIT
397 ITR 1 · 2017 · Supreme Court
499
citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Totgar's Co-operative Sale Society Ltd. v. ITO
188 Taxmann 282 · 2010 · Supreme Court
486
citing judgments

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

CIT v. Andhra Pradesh State
200 Taxmann 220 · 2011 · High Court
348
citing judgments

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

Judgments on Section 80P(2)(a)(i)

Shree Gomtesh Nagari Sah Pat Sanstha Maryadit, Sangli vs. ITO Ward 5., Sangli

ITA 926/PUN/2025[2016-17]Status: DisposedITAT Pune31 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Amol R KulkarniFor Respondent: Shri Amol Khairnar, CIT-DR and Ms
Section 147Section 148Section 69Section 69A

Shree Gomtesh Nagari Sah Pat Sanstha Maryadit, Sangli vs. ITO Ward 5, Sangli

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 925/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Amol R KulkarniFor Respondent: Shri Amol Khairnar, CIT-DR and Ms
Section 147Section 148Section 69Section 69A

Shree Gomtesh Nagari Sah Pat Sanstha Maryadit, Sangli vs. ITO Ward 5, Sangli

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 924/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Amol R KulkarniFor Respondent: Shri Amol Khairnar, CIT-DR and Ms
Section 147Section 148Section 69Section 69A

Rajarambapu Patil Nagari Sah Patsansta Maryadit Ha, at Post Ashta, Tal Walwa Dist Sangli vs. Income Tax Officer Ward 5, Sangli

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1262/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1262/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Rajarambapu Patil Nagari Vs. Ito, Ward-5, Sangli. Sah. Patsansta Maryadit Ashta, Ashta, A.P. Ashta, Tal- Walwa, Dist.- Sangli- 416301. Pan : Aaaar0355G Appellant Respondent Assessee By : Shri Umesh Kumar Mali (Virtual) Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 16.07.2025 Date Of Pronouncement : 31.07.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. Facts Of The Case, In Brief, Are, That The Assessee Is A Credit Cooperative Society Engaged In Business Of Providing Credit Facilities To Its Members & Accepting Deposits From Them. The Assessee Cooperative Society Has Filed Its Return Of Income Declaring Nil

For Appellant: Shri Umesh Kumar Mali (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 143(3)Section 80PSection 80P(2)(a)

Shri Mahaveer Co-Operative Credit Society Ltd, Alagur vs. Income Tax Officer, Alagur

ITA 6/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi

Section 143(2)Section 143(3)Section 18Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

The Gokak & Mudalagi Taluka Primary Teachers Co Op Credit Society Ltd, Gokak vs. Income Tax Officer, Gokak

ITA 33/PAN/2025[2018-19]Status: DisposedITAT Panaji23 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 033/Pan/2025 Assessment Year : 2018-19 The Gokak & Mudalagi Taluka Primary Teachers Co-Op. Society, Ltd. Opp. Jss College, Falls Road, Gokak, Dist. Belagavi.-591307 Pan : Aaaat4120D . . . . . . . Appellant V/S The Income Tax Officer, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Sateesh Nadagauda [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 15/07/2025 Date Of Pronouncement : 23/07/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1071086412(1) Dt. 11/12/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 31/03/2021 Passed U/S 143(3) Of The Act By National Faceless E-Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 250Section 80ASection 80P(2)(a)Section 80P(2)(b)

Assistant Commissioner of Income Tax, Thane West vs. Sanjay Co Op Credit Society Limited, Thane

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 3482/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Jul 2025AY 2018-19

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Asstt. Cit Sanjay Cooperative Room No. 22, B Wing Credit Society Limited 6Th Floor, Ashar It Park Vs. 1 Sanjay Society Bldg. Wagle Inds. Estate Uttan Naka Thane West Bhayander, Thane Maharashtra-400 604. Maharashtra-401 106. Pan : Aacas3872P Appellant Respondent C.O. No. 144/Mum/2025 (Assessment Year : 2018-19)

For Appellant: Ms. Kavita P. KaushikFor Respondent: Shri Ravindra Naik
Section 80Section 80PSection 80P(2)Section 80P(2)(c)Section 80P(2)(d)

Amballur Service Co Operative Bank Limited No 503, Mannampetta, Thrissur vs. Income Tax Officer, Thrissur

In the result, the appeal filed by the assessee stands allowed

ITA 79/COCH/2025[2020-2021]Status: DisposedITAT Cochin22 Jul 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2020-21 Amballur Service Co-Op. Bank Ltd. .......... Appellant 6/325, Varakkara, Mannampetta, Trissur 680325 [Pan: Aacaa2779B] Vs. The Income Tax Officer, Ward-2(1) Thrissur .......... Respondent Appellant By: Shri M. Ramdas, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.06.2025 Date Of Pronouncement: 22.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 29.11.2024 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Lending Money To Members For Agricultural & Allied Activities. The Appellant Filed Return Of Income For Ay 2020-21

For Appellant: Shri M. Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Ahmednagar Zilla Gramsevakanchi Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 1, Ahilyanagar

ITA 1592/PUN/2025[2022-23]Status: DisposedITAT Pune21 Jul 2025AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1592/Pun/2025 िनधा"रण वष" / Assessment Year: 2022-23 Ahmednagar Zilla V The Income Tax Officer, Gramsevakanchi Sahakari S Ward-1, Ahilyanagar. Patsanstha Maryadit, 1, Opp.Sardar Patel Karyala, Behind Ketkar Hospital, Ahilyanagar – 414001. Maharashtra. Pan: Aaaaa6582G Appellant/ Assessee Respondent / Revenue Assessee By Shri Payal Rathi – Ca/Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025

Section 143(3)Section 250Section 263Section 80P

The Sanjari Co. Op. Credit Society Ltd., Mehsana vs. The Income Tax Officer, Ward-1, Mehsana

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1415/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Sanjari Co-Op. Credit Income Tax Officer, Vs. Society Ltd., Ward-1, Opp. Primary Taluka School, Mehsana. District Bank Road, Haidri Chowk, Mehsana-384001. [Pan :Aabtt3003 H] (Appellant) .. (Respondent) Appellant By : Shri S.N Divetia, With Shri Samir Vora, Ars Respondent By: Shri B.P Makwana, Sr. Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 18.07.2025

For Appellant: Shri S.N Divetia, with Shri Samir Vora, ARsFor Respondent: Shri B.P Makwana, Sr. DR
Section 250Section 80A(5)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Marathwada Nagari Sahakari Path Sanstha Maryadit, Kalyan vs. Assessing Officer, Ward 1(1), Kalyan

In the result, appeal of the assessee is allowed

ITA 3346/MUM/2025[2020-21]Status: DisposedITAT Mumbai18 Jul 2025AY 2020-21

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankarmarathwada Nagari Sahakari V/S. Assessing Officer, Ward – Path Sanstha Maryadit, बनाम 1(1), Mohan Plaza, Wayle Shop No. 06, 1St Floor, Nagar, Khadakpada, Kalyan Dhamnikar Plaza, Bhiwandi, – 421301, Maharashtra Thane – 421302, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaam9150E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Sushant Alme, ARFor Respondent: Shri Vivek Perampurna, (CIT- DR)
Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Income Tax Officer 41(2)(5), Mumbai vs. Shivkrupa Sahakari Patpedhi Limited, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4395/MUM/2023[2020-21]Status: DisposedITAT Mumbai18 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeeincome-Tax Officer-41(2)(5), Vs Shivkrupa Sahakari Patpedhi Mumbai, Limited, Room No. 629, Kautilya Kai Namdevrao Patane Smruti Bhavan, Bandra Kurla Bhavan, Gomsawadi, Station Road, Complex, Bandra East, Vikhroli East, Mumbai-400 083 Mumbai-400 051 Pan: Aaaas3870K Applicant Respondent

For Appellant: Shri Kishore Phadke (virtually appear)For Respondent: Shri Arun Kanti Datta – CIT DR
Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Co-Operative Cane Development Union Pvt. Ltd, Modi Nagar, Uttar Pradesh vs. Income Tax Officer, Ward 2 1 (2), Ghaziabad

Appeal is allowed in above terms

ITA 5830/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Jul 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

Ril Nmd Emp Co. Op. Credit Society Ltd., Raigad vs. ITO, Ward-1, Panvel

In the result, the appeal of the assessee is allowed

ITA 123/PUN/2025[2016-17]Status: DisposedITAT Pune16 Jul 2025AY 2016-17
For Appellant: Department byFor Respondent: Date of hearing
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(2)(i)

Southern Railway Employees Cooperative Credit Society Ltd., Tiruchirapalli vs. DCIT, Cirlce-1(1), Trichy

In the result, the appeal filed by the assessee is allowed

ITA 2478/CHNY/2024[2018-19]Status: DisposedITAT Chennai16 Jul 2025AY 2018-19

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Ayyanthole Panchayath Service Cooperative Bank Limited 471, Kariyattukara vs. Income Tax Officer Ward 2(1), Thrissur

In the result, the appeal filed by the assessee stands partly allowed

ITA 361/COCH/2025[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2016-17 Ayyanthole Panchayath Service Co-Op. Bank Ltd........... Appellant Kariyattukara P.O., Thrissur 680611 [Pan: Aacaa3641G] Vs. The Income Tax Officer, Wd-2(1), Thrissur .......... Respondent Appellant By: Shri Alan P. Dev, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.06.2025 Date Of Pronouncement: 15.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 22.12.2023 For Assessment Year (Ay) 2016-17. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of 2 Ayyanthole Panchayath Service Co-Op. Bank Ltd. Income Was Filed 30.03.2018 Declaring Total Income At Rs. 1,79,87,945/-. Against The Said Return Of Income, The Assessment Was Completed By The Ito, Ward-2(1), Thrissur Vide Order Dated 23.12.2018 Passed U/S. 143(3) Of The Income Tax Act, 1961 (The Act) At A Total Income Of Rs. 1,79,39,378/- By Disallowing The Claim For Deduction U/S. 80P(2)(A)(I) Of The Act.

For Appellant: Shri Alan P. Dev, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250Section 80PSection 80P(2)(a)

Chathannoor Service Co Operative Bank Ltd 2544, Chathannoor vs. ITO, Ward 1 & Tps, Kollam

In the result, the appeal stands partly allowed for statistical purposes

ITA 349/COCH/2025[2014-15]Status: DisposedITAT Cochin15 Jul 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2014-15 Chathannore Service Co-Op. Bank Ltd. .......... Appellant Chathannoor S.P, Meenad, Kollam 691572 [Pan: Aaaac1371K] Vs. The Income Tax Officer, Wd-1 & Tps, Kollam .......... Respondent Appellant By: Shri Sabu C.S., Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 15.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 12.12.2023 For Assessment Year (Ay) 2014-15. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of 2 Chathannore Service Co-Op. Bank Ltd. Income For Ay 2014-15 Was Filed On 12.12.2014 Declaring Nil Income After Claiming Deduction U/S. 80P Of The Act. Against The Said Return Of Income, The Assessment Was Completed By The Ito, Ward-1 & Tps, Kollam (Hereinafter Called "The Ao") Vide Order Dated 29.12.2016 Passed U/S. 143(3) Of The Income Tax Act, 1961 (The Act) At Total Income Of 10,75,79,173/-. While Doing So, The Ao Denied The Claim For Deduction U/S. 80P Of The Act Of Rs. 79,38,585/- & Also Made Addition Of Rs. 9,96,40,588/- Treating The Bank Deposits, Employees Fund Deposits, Etc. As Unexplained Income Of The Assessee U/S. 68 Of The Act.

For Appellant: Shri Sabu C.S., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)

Kadungalloor Service Co-Operative Bank Ltd.No.2165, Karumaloor vs. Income Tax Officer, Aluva

In the result, the appeals of the assessee stand dismissed

ITA 348/COCH/2025[2022-23]Status: DisposedITAT Cochin15 Jul 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)

Kadungalloor Service Co-Operative Bank Ltd.No.863, Aluva vs. Income Tax Officer, Aluva

In the result, the appeals of the assessee stand dismissed

ITA 347/COCH/2025[2021-22]Status: DisposedITAT Cochin15 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)

Kadungalloor Service Co-Operative Bank Ltd. No.2165, Karumaloor vs. Income Tax Officer, Aluva

In the result, the appeals of the assessee stand dismissed

ITA 346/COCH/2025[2020-21]Status: DisposedITAT Cochin15 Jul 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)