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    <title>The Central Government notified the &quot;Foundation Aga Khan, New Delhi&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 Foundation Aga Khan subject to conditions: income must be applied exclusively to charitable objects; investments limited to modes in section 11(5) except certain voluntary contributions; business income excluded unless incidental with separate books; regular filing of income-tax returns is required; on dissolution surplus assets must transfer to a charitable organization with similar objectives.</description>
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