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<h1>Tax exemption notification grants conditional recognition to a religious congregation subject to income application, investment, and business-accounting conditions.</h1> Notification grants conditional tax-exempt recognition to The Congregation of the Franciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore for specified assessment periods, subject to application of income wholly and exclusively to its objects, restriction of investments to prescribed modes (with limited exceptions for voluntary contributions retained as jewellery or furniture), and exclusion of business income unless incidental to objectives and maintained in separate books.