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    <title>The Central Government notified the &quot;Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha, Ahmedabad&quot; under clause (23C)(v) of section 10 of the Income-tax Act, 1961</title>
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    <description>Notification under section 10(23C)(v) recognizes the Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha as eligible for exemption for assessment years 2002-2003 to 2004-2005, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms in section 11(5) except certain voluntary contributions in kind; exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.</description>
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      <description>Notification under section 10(23C)(v) recognizes the Bochasanwashi Shri Akshar Purushottam Swaminarayan Sanstha as eligible for exemption for assessment years 2002-2003 to 2004-2005, subject to conditions: apply or accumulate income exclusively for its objects; restrict investments to forms in section 11(5) except certain voluntary contributions in kind; exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organization with similar objectives.</description>
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