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    <title>Section 10(23C)(iv) notifies the &quot;Gandhi Smarak Sangharalaya Samiti, New Delhi&quot; for the A.Y. 2002-2003 to 2004-2005</title>
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    <description>The Central Government notifies Gandhi Smarak Sangharalaya Samiti as eligible for the exemption under clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; invest or deposit funds only in forms permitted by law (except specified tangible voluntary contributions); exclude business income unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a similar charitable organisation.</description>
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      <description>The Central Government notifies Gandhi Smarak Sangharalaya Samiti as eligible for the exemption under clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively to its objects; invest or deposit funds only in forms permitted by law (except specified tangible voluntary contributions); exclude business income unless incidental with separate books; regularly file income-tax returns; and on dissolution transfer surplus and assets to a similar charitable organisation.</description>
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