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    <title>Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Koikata for the A.Y. 2001-02 to 2003-04</title>
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    <description>Notification under Section 10(23C)(iv) of the Income-tax Act, 1961 recognizes the Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Kolkata for assessment years 2001-02 to 2003-04, subject to conditions: exclusive application or accumulation of income for its objects; investments limited to modes in Section 11(5) (with specified exceptions); business income treated as taxable unless incidental and separately recorded; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded organisation.</description>
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      <description>Notification under Section 10(23C)(iv) of the Income-tax Act, 1961 recognizes the Society of Sisters of Charity of Saint B. Gapitanio and Saint V. Gerosa, Kolkata for assessment years 2001-02 to 2003-04, subject to conditions: exclusive application or accumulation of income for its objects; investments limited to modes in Section 11(5) (with specified exceptions); business income treated as taxable unless incidental and separately recorded; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded organisation.</description>
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