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    <description>Special tax provision excludes voluntary contributions received by an electoral trust from its total income if the trust distributes during the previous year the prescribed portion of aggregate donations plus any surplus brought forward and functions in accordance with rules made by the Central Government.</description>
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      <description>Special tax provision excludes voluntary contributions received by an electoral trust from its total income if the trust distributes during the previous year the prescribed portion of aggregate donations plus any surplus brought forward and functions in accordance with rules made by the Central Government.</description>
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