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    <title>Section 10(23C)(iv) notifies the Bala Mandir Kamraj Trust, Chennai</title>
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    <description>Notification recognises Bala Mandir Kamraj Trust for specified assessment years subject to conditions: income must be applied or accumulated exclusively for trust objects; investments permitted only in specified modes with an exception for voluntary contributions in kind; business profits excluded unless incidental and separately accounted; regular filing of income-tax returns is required; on dissolution surplus and assets must transfer to a charitable organisation with similar objectives.</description>
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