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    <title>The Central Government notifies the &quot;Grocery Markets &amp; Shops Board, Mumbai&quot; for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961</title>
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    <description>Notification designates Grocery Markets &amp; Shops Board, Mumbai as eligible under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits limited to forms permitted by the Act (except certain voluntary in-kind contributions); business income taxable unless incidental with separate books; regular filing of returns; and transfer of surplus/assets to a similar charitable organisation on dissolution.</description>
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      <description>Notification designates Grocery Markets &amp; Shops Board, Mumbai as eligible under clause (23C)(iv) of section 10 for assessment years 1999-2000 to 2001-2002, subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits limited to forms permitted by the Act (except certain voluntary in-kind contributions); business income taxable unless incidental with separate books; regular filing of returns; and transfer of surplus/assets to a similar charitable organisation on dissolution.</description>
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