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    <description>Designation grants the Indian Parliamentary Group exemption under section 10(23C)(iv) for assessment years 1999-2000 to 2001-2002 provided the group applies income wholly and exclusively to its objects, limits investments to modes permitted for charitable status (excluding certain voluntary contributions held as movable property), treats business income as non qualifying unless incidental with separate accounts, and files income tax returns regularly in accordance with the Act.</description>
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