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    <description>Notification confers a charitable exemption on Guruvayur Devaswom for specified assessment years conditional on applying or accumulating income wholly to its objects; restricting investments to modes permitted for trust funds (except voluntary contributions maintained as jewellery or furniture); excluding business income unless incidental and maintained in separate books; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to an organisation with similar objectives.</description>
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