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    <description>Notification dated 28 June 2002 notifies the Indian Chamber of Commerce, Kolkata under clause (23C)(iv) of section 10 for assessment years 1995-96 and 1996-97, subject to conditions: apply income wholly to its objects; restrict investments to forms in sub section (5) of Section 11 (except certain voluntary contributions); exclude business income unless incidental and separately accounted; regularly file returns; and on dissolution transfer surplus to a like charitable organization.</description>
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