[Sr. No.] 7) Fishing & Allied Activities [Amount deductible] Entire profit from such business [Applicability & Conditions] 
It includes catching, curing, processing, preserving, storing or marketing of fish or purchase of materials & equipment in connection therewith for supplying them to its members. Deduction is available provided the rules & bye Laws of the society restrict the voting rights to following class of members – a) Individuals who carry on fishing or allied activities. b) Co-op. credit societies which provide financial assistance to the society c) State Government.