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      <description>Exemption is afforded to any income received by a person on behalf of Pir Haji Ali Dargah Trust for assessment years 2000-2001 to 2002-2003, provided the Institution applies or lawfully accumulates income for its objects subject to an accumulation cap, confines investments to modes specified in section 11(5), limits taxable business to activities incidental with separate accounts, files returns regularly, and transfers surplus on dissolution to a like minded organisation.</description>
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