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    <description>Notification grants conditional exemption to Gurudev Siddha Peeth for assessment years 1999-2000 to 2001-2002, subject to conditions: apply or accumulate income solely to its objects; restrict investments to permitted forms except for specified voluntary contributions in kind; exclude business income unless incidental and separately accounted; regularly file income tax returns; and on dissolution transfer surplus and assets to a like charitable organisation.</description>
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