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      <description>The Central Government notifies The C.P. Ramaswami Aiyar Foundation, Chennai under clause (23C)(iv) of section 10 of the Income tax Act, 1961 for assessment years 1996 97 to 1998 99, subject to conditions: application of income wholly and exclusively to objects; investments limited to forms in Section 11(5) (excluding certain voluntary contributions); business income exemption only if incidental with separate books; regular filing of income tax returns; and on dissolution surplus/assets to transfer to a similar charitable organisation.</description>
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