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    <title>The Central Government notifies the &quot;Hind Kusht Nivaran Sangh, New Delhi&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 Hind Kusht Nivaran Sangh as a notified charitable institution for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects; investments restricted to forms permitted for charitable trusts except certain tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus assets must transfer to a like-minded charitable organization.</description>
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      <description>Notification designates Hind Kusht Nivaran Sangh as a notified charitable institution for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects; investments restricted to forms permitted for charitable trusts except certain tangible voluntary contributions; business income excluded unless incidental and separately accounted; regular filing of income-tax returns required; and on dissolution surplus assets must transfer to a like-minded charitable organization.</description>
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