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    <title>The Central Government notifies the &quot;Tirumala Tirupathi Devasathanam, Tirupathi, Chittor (A.P)&quot; under clause (23C) iv) of section 10 of the Income-tax Act. 1961</title>
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    <description>Notification grants tax-exempt status to the Tirumala Tirupathi Devasathanam for specified assessment years subject to conditions: apply income wholly to its objects or accumulate for such application; restrict investments and deposits to modes specified in section 11(5) except voluntary contributions retained as jewellery or furniture; treat business receipts as taxable unless incidental and maintained in separate books; regularly file returns; and on dissolution transfer surplus assets to a charitable organization with similar objectives.</description>
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      <description>Notification grants tax-exempt status to the Tirumala Tirupathi Devasathanam for specified assessment years subject to conditions: apply income wholly to its objects or accumulate for such application; restrict investments and deposits to modes specified in section 11(5) except voluntary contributions retained as jewellery or furniture; treat business receipts as taxable unless incidental and maintained in separate books; regularly file returns; and on dissolution transfer surplus assets to a charitable organization with similar objectives.</description>
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