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    <description>Notification under section 10(23C)(v) notifies Govind Bhavan Karyalaya as eligible for the clause&#039;s tax-exempt status subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; must confine investments and deposits to permitted forms for charitable funds (with limited exceptions for certain voluntary contributions held in kind); and the notification does not cover business profits unless the business is incidental and maintained in separate books of account.</description>
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      <description>Notification under section 10(23C)(v) notifies Govind Bhavan Karyalaya as eligible for the clause&#039;s tax-exempt status subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; must confine investments and deposits to permitted forms for charitable funds (with limited exceptions for certain voluntary contributions held in kind); and the notification does not cover business profits unless the business is incidental and maintained in separate books of account.</description>
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