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    <description>Notification grants Sant Nirankari Mandal, Delhi exemption under the tax provision for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to institutional objects; investments and deposits are restricted to forms specified by law (excluding certain voluntary contributions held as assets); business income is excluded from the notification unless incidental and maintained in separate books; and the assessee must regularly file income tax returns in accordance with statutory provisions.</description>
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