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    <description>Notification declares The Temples, Charitable Institutions and Funds of the Gaud Saraswat Brahmin Community of Bombay eligible under sub-clause (v) of clause (23C) of section 10 for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively for the institution&#039;s objects; funds may be invested only in forms permitted by sub section (5) of section 11 (with limited exceptions for certain voluntary contributions held as jewellery or furniture); and business profits are excluded unless incidental and recorded in separate books.</description>
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      <description>Notification declares The Temples, Charitable Institutions and Funds of the Gaud Saraswat Brahmin Community of Bombay eligible under sub-clause (v) of clause (23C) of section 10 for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively for the institution&#039;s objects; funds may be invested only in forms permitted by sub section (5) of section 11 (with limited exceptions for certain voluntary contributions held as jewellery or furniture); and business profits are excluded unless incidental and recorded in separate books.</description>
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