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    <title>Provisions of this chapter not to apply in certain cases</title>
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    <description>Exemption from the Chapter applies where a person holds business under trust irrespective of directions about corpus or income application; where a person carries on business that is not incidental to permitted welfare activity and that permitted welfare activity does not involve the activity in sub clause (vi) of clause (g) of section 96; and where a person ceases to be a non profit organisation during the financial year.</description>
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