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    <description>Central Government notified Bombay Iron &amp; Steel Labour Board as eligible under the specified clause of section 10 for assessment years 2002-2005 subject to conditions: apply or accumulate income exclusively for established objects; restrict investments to prescribed forms (excluding certain tangible voluntary contributions); exclude business income benefits unless incidental and maintained in separate books; file income-tax returns regularly; and transfer surplus and assets on dissolution to a similar charitable organisation.</description>
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      <description>Central Government notified Bombay Iron &amp; Steel Labour Board as eligible under the specified clause of section 10 for assessment years 2002-2005 subject to conditions: apply or accumulate income exclusively for established objects; restrict investments to prescribed forms (excluding certain tangible voluntary contributions); exclude business income benefits unless incidental and maintained in separate books; file income-tax returns regularly; and transfer surplus and assets on dissolution to a similar charitable organisation.</description>
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