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    <description>Notification under section 10(23C)(iv) recognises Arya Vaidya Sala, Kottakkal for the assessment years 2001 2002 to 2003 2004 subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments are limited to modes specified by law (excluding certain voluntary contributions held in kind); business income is excluded unless incidental with separate books; regular filing of income tax returns is required; and on dissolution surplus assets must be transferred to a like minded charitable organisation.</description>
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