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    <title>The Central Government notifies the &quot;ArulmiguSubramanyanswamyTemple, Tiruttani, Chengelpattu, Tamil Nadu&quot; for the purpose of clause (23C)(v) of section 10 of the Income-tax Act, 1961</title>
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    <description>Notification grants the Arulmigu Subramanyanswamy Temple tax-exempt recognition under clause (23C)(v) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments (except certain voluntary contributions in kind) are limited to prescribed modes; business profits are excluded unless incidental and kept in separate books; regular filing of returns is mandatory; and on dissolution surplus assets must go to a like-minded charitable organization.</description>
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      <description>Notification grants the Arulmigu Subramanyanswamy Temple tax-exempt recognition under clause (23C)(v) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments (except certain voluntary contributions in kind) are limited to prescribed modes; business profits are excluded unless incidental and kept in separate books; regular filing of returns is mandatory; and on dissolution surplus assets must go to a like-minded charitable organization.</description>
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