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    <title>Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10</title>
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    <description>Annual receipts for a university or other educational institution existing solely for educational purposes and not for profit are fixed at a prescribed threshold. The same threshold applies to a hospital or similar institution existing solely for philanthropic purposes and not for profit, engaged in the reception and treatment of persons suffering from illness, mental defectiveness, convalescence, medical attention or rehabilitation. The rule functions as a receipt-limit provision for the relevant exemption categories.</description>
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      <description>Annual receipts for a university or other educational institution existing solely for educational purposes and not for profit are fixed at a prescribed threshold. The same threshold applies to a hospital or similar institution existing solely for philanthropic purposes and not for profit, engaged in the reception and treatment of persons suffering from illness, mental defectiveness, convalescence, medical attention or rehabilitation. The rule functions as a receipt-limit provision for the relevant exemption categories.</description>
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