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      <description>Notification under section 10(23C)(iv) notifies Sri Kailash Ashram Mahasamasthana Trust, Bangalore as entitled to the sub-clause benefits for the specified assessment years, subject to conditions that the trust apply or accumulate its income wholly and exclusively to its objects, restrict investments to modes specified in section 11(5) (except certain voluntary contributions held as jewellery or furniture), and exclude business profits unless incidental and maintained in separate books.</description>
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