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    <description>Notifies the National Horticulture Board, Gurgaon as within the scope of tax exemption under clause (23C)(iv) of section 10 for specified assessment years, provided the Board applies or accumulates income wholly and exclusively to its objects, restricts investments to modes specified in sub section (5) of section 11 (apart from certain voluntary contributions held as jewellery or furniture), and excludes business profits from the concession unless the business is incidental and maintained in separate books.</description>
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      <description>Notifies the National Horticulture Board, Gurgaon as within the scope of tax exemption under clause (23C)(iv) of section 10 for specified assessment years, provided the Board applies or accumulates income wholly and exclusively to its objects, restricts investments to modes specified in sub section (5) of section 11 (apart from certain voluntary contributions held as jewellery or furniture), and excludes business profits from the concession unless the business is incidental and maintained in separate books.</description>
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