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    <title>The Central Government notifies the &quot;Dolphin Club, Kilpauk, Chennai&quot; for the purpose of clause (23) of section 10 of the Income-tax Act. 1961</title>
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    <description>The Central Government notifies the Dolphin Club, Kilpauk, Chennai for certain assessment years subject to conditions: income must be applied or accumulated exclusively for the club&#039;s objects under the applicable application and accumulation rules; investments and deposits are restricted to permitted forms with voluntary contributions retained in specified tangible articles where allowed; income must not be distributed to members except as grants to affiliated institutions; business income is excluded unless incidental and recorded in separate books.</description>
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      <description>The Central Government notifies the Dolphin Club, Kilpauk, Chennai for certain assessment years subject to conditions: income must be applied or accumulated exclusively for the club&#039;s objects under the applicable application and accumulation rules; investments and deposits are restricted to permitted forms with voluntary contributions retained in specified tangible articles where allowed; income must not be distributed to members except as grants to affiliated institutions; business income is excluded unless incidental and recorded in separate books.</description>
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