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    <title>The Central Government notified the &quot;Swaminarayan Alcsharpith, Ahmedabad&quot; under clause (23C)(iv) of section 10 of the Income-tax Act, 1961</title>
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    <description>Notification recognises Swaminarayan Alcsharpith, Ahmedabad under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments restricted to forms specified in section 11(5) (except certain voluntary contributions); business income excluded unless incidental with separate books; regular filing of income-tax returns; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.</description>
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      <description>Notification recognises Swaminarayan Alcsharpith, Ahmedabad under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments restricted to forms specified in section 11(5) (except certain voluntary contributions); business income excluded unless incidental with separate books; regular filing of income-tax returns; and on dissolution surplus assets must transfer to a charitable organisation with similar objectives.</description>
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