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    <description>Central Government notified Bombay Iron &amp; Steel Labour Board under section 10(23C) for assessment years 1996-97 to 1998-99, subject to conditions: exclusive application or accumulation of income to its objects; investment limited to forms permitted under section 11(5) (with limited exceptions); business income excluded unless incidental and separately accounted; regular filing of income-tax returns; and on dissolution assets to transfer to a charitable organisation with similar objectives.</description>
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