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    <title>Notifies the Maharashtra Gandhi Smarak Nidhi, Pune u/s 10(23C)(iv)</title>
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    <description>Notification recognizes Maharashtra Gandhi Smarak Nidhi, Pune under section 10(23C)(iv) for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments restricted to forms specified in section 11(5) (voluntary contributions held as jewellery or furniture excepted); business profits excluded unless business is incidental and maintained in separate books; regular filing of income-tax returns required; and on dissolution surplus and assets must transfer to a charitable organisation with similar objectives.</description>
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