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    <title>Notifies Sanjay Gandhi Memorial Trust, New Delhi u/s 10(23C)(iv)</title>
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    <description>The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sanjay Gandhi Memorial Trust, New Delhi for the purposes of that provision for the assessment year 1981 82, thereby identifying the trust as eligible under the exemption framework of the cited provision.</description>
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