वर्ष 1904 में सहकारिता ऋण समिति अधिनियम बनाकर सहकारिता के माध्यम से आसान शर्ताे पर कर्ज दिलवानें की शुरूआत की गयी जो भारतवर्ष में सहकारिता के क्षेत्र में पहला कदम था। इस अधिनियम के अन्तर्गत प्रारम्भ में केवल दो प्रकार (शहरी क्षेत्रों एंव ग्रामीण क्षेत्रों) की समितियों का गठन प्रारम्भ किया गया ।इस अधिनियम के पारित होते ही इसके प्राविधानों को त्वरित गति के साथ लागू करते हुए विभिन्न प्रान्तीय सरकारों द्वारा रजिस्ट्रार नियुक्त किये गये और सहकारिता के सम्बन्ध में प्रभावी कार्यक्रम लागू किये गयेे..
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