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    <title>Notifies Sundaram Charities, Madras u/s 10(23C)(v)</title>
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    <description>Central Government notifies Sundaram Charities, Madras, under section 10(23C)(v) for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to charitable objects; investments must be limited to modes permitted under section 11(5) (except specified voluntary contributions held in kind); and business income is excluded unless incidental and recorded in separate books of account.</description>
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