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    <description>Notification under Section 10(23) confers conditional income-tax exemption on the Andhra Cricket Association, Guntur for assessment years 1997-98 to 1999-2000, subject to: exclusive application or accumulation of income for its objects in conformity with the statute; limitation on forms and modes of investment or deposit of funds; prohibition on distribution of income to members except as grants to affiliated bodies; and exclusion of business income unless incidental and maintained in separate books.</description>
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