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    <title>The Central Government notifies the &quot;Institute of Rail Transport (Regd.), Room No. 17, Rail Bhawan, Raisina Road, New Delhi&quot; for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961</title>
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    <description>The Central Government notifies the Institute of Rail Transport as eligible under clause (23C)(iv) of section 10 for assessment years 2002-03 to 2004-05, subject to conditions requiring application or accumulation of income exclusively for its objects; restricted investments to modes specified in section 11(5) except certain voluntary contributions; exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.</description>
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      <description>The Central Government notifies the Institute of Rail Transport as eligible under clause (23C)(iv) of section 10 for assessment years 2002-03 to 2004-05, subject to conditions requiring application or accumulation of income exclusively for its objects; restricted investments to modes specified in section 11(5) except certain voluntary contributions; exclusion of business income unless incidental and separately accounted; regular filing of income-tax returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives.</description>
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