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    <description>Notification under section 10(23) grants tax exemption to the Archery Association of India for specified assessment years provided income is applied or accumulated exclusively for its objects per section 11(2) and (3) as modified, investments and deposits are restricted to forms in section 11(5) or permitted tangible forms for voluntary contributions, distributions to members are prohibited except as grants to affiliated bodies, and business profits are excluded unless incidental and maintained in separate books.</description>
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