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    <description>Notification under section 10(23C) recognises Sree Kadampuzha Bhagavathi Devaswom for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments limited to forms permitted by Section 11(5) except specified voluntary contributions; business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns required; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.</description>
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      <description>Notification under section 10(23C) recognises Sree Kadampuzha Bhagavathi Devaswom for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments limited to forms permitted by Section 11(5) except specified voluntary contributions; business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns required; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.</description>
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