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    <description>The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies a specified charitable institution for the purpose of that provision and limits the notification to the assessment years set out in the instrument, thereby defining the temporal scope of the statutory tax recognition.</description>
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      <description>The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies a specified charitable institution for the purpose of that provision and limits the notification to the assessment years set out in the instrument, thereby defining the temporal scope of the statutory tax recognition.</description>
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