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    <title>Any income received by any person on behalf of “Chen Women Development Society, Chen Town, Mon District, Nagaland exempted under Section 10 (23C)(iv)</title>
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    <description>Exemption under Section 10(23C)(iv) applies to any income received by any person on behalf of Chen Women Development Society, subject to conditions: income must be applied or accumulated exclusively for the Institution&#039;s objects with limits on accumulation; investments confined to forms specified in section 11(5); business income taxable unless incidental and separately accounted; regular return filing; audited accounts and prescribed audit report; and transfer of surplus on dissolution to a similar organization. Applies to recipients only from AY 2006-07 onward and may be rescinded if conditions are not met.</description>
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      <description>Exemption under Section 10(23C)(iv) applies to any income received by any person on behalf of Chen Women Development Society, subject to conditions: income must be applied or accumulated exclusively for the Institution&#039;s objects with limits on accumulation; investments confined to forms specified in section 11(5); business income taxable unless incidental and separately accounted; regular return filing; audited accounts and prescribed audit report; and transfer of surplus on dissolution to a similar organization. Applies to recipients only from AY 2006-07 onward and may be rescinded if conditions are not met.</description>
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