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    <description>Any income received by any person on behalf of Vivekananda Rock Memorial and Vivekananda Kendre shall not be included in the total income of such person for assessment years 2005 2006 to 2007 2008, subject to conditions: the Institution must apply or appropriately accumulate income for its objects with accumulation limits, invest funds only in modes permitted by the Act (excluding certain voluntary contributions), exclude business income unless incidental with separate books, file returns regularly, and on dissolution transfer surplus and assets to a like purpose organization.</description>
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      <description>Any income received by any person on behalf of Vivekananda Rock Memorial and Vivekananda Kendre shall not be included in the total income of such person for assessment years 2005 2006 to 2007 2008, subject to conditions: the Institution must apply or appropriately accumulate income for its objects with accumulation limits, invest funds only in modes permitted by the Act (excluding certain voluntary contributions), exclude business income unless incidental with separate books, file returns regularly, and on dissolution transfer surplus and assets to a like purpose organization.</description>
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