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    <title>Section 10(23C)(iv) notifies The Institute of Chartered Accountants of India, New Delhi</title>
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    <description>Notification grants tax-exempt recognition to The Institute of Chartered Accountants of India for specified assessment years provided it applies or accumulates income wholly and exclusively for its objects, confines investments and deposits (except certain voluntary contributions retained as jewelry or furniture) to permitted modes, treats business income as exempt only when incidental and maintained in separate books, files income-tax returns regularly, and, upon dissolution, transfers surplus and assets to a charitable organisation with similar objectives.</description>
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