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    <description>Notification under clause (23) of section 10 grants conditional tax-exempt status to the Haryana Cricket Association, Bhiwani for specified assessment years, provided the association applies or accumulates income per sub-sections (2) and (3) of section 11 as modified, restricts investment of certain non-voluntary funds to modes in sub-section (5) of section 11, refrains from distributing income to members except as grants to affiliated bodies, and treats business income as exempt only if incidental and recorded in separate books.</description>
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