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    <title>Any income received by any person on behalf of “India International Centre, 40, Max Muller Marg, New Delhi exempted under Section 10 (23C)(iv)</title>
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    <description>Notification grants tax exemption for income received by any person on behalf of India International Centre subject to conditions: apply or accumulate income solely for institutional objects with accumulation beyond fifteen percent limited to five years; restrict investments to forms permitted for charitable trusts; exclude business receipts unless incidental with separate books; require regular income tax return filing, an accountant&#039;s audit with prescribed report, and transfer of surplus and assets to a similar organization on dissolution; applicable to recipients only from assessment year 2006 07 onward.</description>
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