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    <title>The Central Government notifies the &quot;Shri Jambhuvantiji Mandir Trust, Bet&quot; under clause (23C)(v) of section 10 of the Income-tax Act, 1961</title>
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      <description>Notification under clause (23C)(v) of section 10 notifies Shri Jambhuvantiji Mandir Trust, Bet for specified assessment years subject to conditions: income must be applied or accumulated exclusively for trust objects; investments limited to modes permitted by section 11(5) (except certain retained voluntary contributions); business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns; and on dissolution surplus and assets must go to a charitable organisation with similar objectives.</description>
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