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    <title>The Central Government notifies the &quot;The Periyar Maniammai Educational and Charitable Society, Chennai&quot; for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961</title>
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    <description>The Central Government notified The Periyar Maniammai Educational and Charitable Society, Chennai under clause (23C)(iv) of section 10, granting exemption for specified assessment years subject to conditions: income must be applied or accumulated exclusively for stated objects; investments and deposits must conform to modes permitted under section 11(5) (excluding specified voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must pass to a similar charitable organisation.</description>
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      <description>The Central Government notified The Periyar Maniammai Educational and Charitable Society, Chennai under clause (23C)(iv) of section 10, granting exemption for specified assessment years subject to conditions: income must be applied or accumulated exclusively for stated objects; investments and deposits must conform to modes permitted under section 11(5) (excluding specified voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income-tax returns is required; and on dissolution surplus assets must pass to a similar charitable organisation.</description>
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