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    <title>The Central Government notifies the &#039;&#039;Grocery Markets &amp; Shops Board, Mumbai&quot; for the assessment years 1993-94 to 1995-96 for the purpose of clause (23C) (iv) of section 10 of the Income-tax Act. 1961</title>
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    <description>Notification recognizes Grocery Markets &amp; Shops Board, Mumbai under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income exclusively to its objects; restrict investments to forms permitted by the Act (except certain retained voluntary contributions); exclude business income unless incidental and kept in separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.</description>
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      <description>Notification recognizes Grocery Markets &amp; Shops Board, Mumbai under clause (23C)(iv) of section 10 for specified assessment years, subject to conditions: apply income exclusively to its objects; restrict investments to forms permitted by the Act (except certain retained voluntary contributions); exclude business income unless incidental and kept in separate books; file returns regularly; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.</description>
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