The texts SocietyAxis is built onकायद्याचे स्रोत
Every citation on this site links here. Abbreviations: s. = section of the MCS Act 1960; Rule = MCS Rules 1961; Rule 106C-x = Chapter XI-B inserted in 2026; BL = Model Bye-laws 2014; dBL = draft Model Bye-laws 2026; ER = Election to Committee Rules 2014. Research date: 22 September 2026.
Maharashtra Co-operative Societies Act 1960 (incl. Chapter XIII-B)महाराष्ट्र सहकारी संस्था अधिनियम १९६०
In force, including Chapter XIII-B (ss.154B-1 to 154B-33) for housing societies.
Maharashtra Co-operative Societies Rules 1961महाराष्ट्र सहकारी संस्था नियम १९६१
In force; for housing societies read with Chapter XI-B (2026).
MCS (Amendment) Rules 2026 — Chapter XI-B, Rules 106C-1 to 106C-14सहकारी संस्था (सुधारणा) नियम २०२६ — प्रकरण अकरा-ब
Notified 18 June 2026 (Notification Sanini 0321/C.R.41/13-C); Gazette Part IV-B Extraordinary No. 366, 22 June 2026. The gazette has no separate commencement clause, so the rules are in force from publication, 22 June 2026 (checked against the gazette copy).
Chapter XI-B, Rules 106C-1 to 106C-14, Forms Y-1 to Y-7.
Model Bye-laws 2014 (flat-owner type)आदर्श उपविधी २०१४
The registered bye-laws of most societies today.
Draft Model Bye-laws 2026 (official draft, not yet notified)प्रारूप आदर्श उपविधी २०२६
draft — pending notification Official draft (file dated 13 August 2026); objections closed 27 August 2026; not yet notified. Every number SocietyAxis takes from it is marked draft.
Open points in the draft: five or ten minimum shares (dBL 13(d) and 23(b) disagree); whether the general-body minutes clock of BL 107 is restored; provisional members' voting rights; the adoption mechanism.
MCS (Election to Committee) Rules 2014, Part X-1Aसमिती निवडणूक नियम २०१४
Election to Committee Rules 2014 in force; Part X-1A for housing societies up to 250 members. The archived text is the draft notification of 24 October 2019 (Rules 76-A to 76-P); the draft bye-laws cite the final rules as 76A–76R.
Maharashtra Fire Prevention & Life Safety Measures Act 2006महाराष्ट्र आग प्रतिबंधक व जीवसंरक्षक उपाययोजना अधिनियम २००६
In force: Form B certificate in January and July for buildings above 15 m.
Government directives under s.79Aकलम ७९अ अंतर्गत शासन निर्देश
In force: transfer premium cap (9 Aug 2001), non-occupancy charges (1 Aug 2001; upheld by the Bombay High Court, Mont Blanc CHS v. State, 2 Mar 2007), redevelopment (4 Jul 2019).
GST — Notification 12/2017 Sr. 77(c); Circular 109/28/2019जीएसटी
Member contributions exempt up to ₹7,500 per member per month; registration above ₹20 lakh turnover. CBIC Circular 109/28/2019: above ₹7,500 the entire amount is taxable (the Madras High Court single-judge ruling to the contrary is stayed on appeal).
Income-tax Act 2025आयकर अधिनियम २०२५
In force from 1 April 2026; sections renumbered (80P → s.149, non-salary TDS → s.393 with payment codes).
Digital Personal Data Protection Act 2023 and Rules 2025डिजिटल वैयक्तिक माहिती संरक्षण अधिनियम २०२३
Rules notified 13 November 2025; substantive duties from 13 May 2027.
Still being verified
These items are not yet settled against a final or gazetted text. SocietyAxis does not treat the related numbers as final until they are.
- The commencement date of the 2026 Rules (18 or 30 June 2026) and any transition clause.
- The final text of the Election Rules for societies up to 250 members (76A–76R).
- The final Model Bye-laws 2026: minimum shares, the general-body minutes clock, provisional members' voting rights, the adoption mechanism.
- Whether s.149 of the Income-tax Act 2025 carries the ₹50,000 general deduction unchanged.
- Returning-officer remuneration and election-fund amounts quoted by practitioners.