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    <title>Section 10(23) notifies the &quot;Karnataka State Billiards Association, Bangalore, Karnataka&quot; for the A.Y. 2002-2003</title>
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    <description>Notification grants tax exemption under section 10(23) to the Karnataka State Billiards Association for the assessment year subject to conditions: income must be applied or accumulated exclusively for its objects; investments or deposits limited to forms permitted for charitable funds; business profits excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus assets must be transferred to a charitable organisation with similar objects.</description>
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      <description>Notification grants tax exemption under section 10(23) to the Karnataka State Billiards Association for the assessment year subject to conditions: income must be applied or accumulated exclusively for its objects; investments or deposits limited to forms permitted for charitable funds; business profits excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus assets must be transferred to a charitable organisation with similar objects.</description>
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