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    <description>Notification under section 10(23C)(v) notifies The Divine Life Society for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; restrict investments and deposits (other than certain voluntary contributions maintained as jewellery, furniture, etc.) to forms or modes specified in sub section (5) of section 11; and the notification does not apply to business income unless the business is incidental to the objectives and separate books of account are maintained for such business.</description>
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