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    <description>Notification under Section 10(23C)(iv) designates the Indian Parliamentary Group as eligible for the exemption for the specified assessment years, conditional on exclusive application or approved accumulation of income to its objects; investment of funds only in modes permitted by section 11(5) (with limited exceptions for voluntary contributions retained as jewellery or furniture); exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a like-minded charitable organisation.</description>
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