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    <title>Section 10(23C)(iv) of the Income-tax Act, 1961 notifies Indian National Trust for Art and Cultural Heritage, New Delhi for the A.Y. 2005-06 to 2007-08</title>
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    <description>Notification under section 10(23C)(iv) recognises the Indian National Trust for Art and Cultural Heritage for assessment years 2005-06 to 2007-08, subject to conditions: apply income wholly and exclusively to its objects; restrict investments to modes permitted by section 11(5) (except certain voluntary contributions); exemption excludes business income unless incidental and maintained in separate books; file income tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.</description>
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      <description>Notification under section 10(23C)(iv) recognises the Indian National Trust for Art and Cultural Heritage for assessment years 2005-06 to 2007-08, subject to conditions: apply income wholly and exclusively to its objects; restrict investments to modes permitted by section 11(5) (except certain voluntary contributions); exemption excludes business income unless incidental and maintained in separate books; file income tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.</description>
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