Section 21

The following new sections are hereby inserted immediately after section 130 of the principal enactment and shall have effect as section 130A and 130B of that enactment :—

130A. Where any tax has been deducted from any person or partnership in accordance with the provisions of sections 122A or 122B, such person or partnership, as the case may be, shall be a person or partnership chargeable with income tax.

“Person or

Partnership chargeable with income tax.

130B.

Insertion of new sections 130A and 130B in the principal enactment

For the purposes of this Chapter, any

Co-operative society registered under the Co-operative Societies Law, No. 5 of 1972, shall be deemed to be a company.”.