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    <description>Approval under section 10(23C)(vi) is accorded to Tilonia Shodh Evam - Vikas Sansthan for assessment years 2007-08 onwards, subject to conditions: income must be applied or accumulated solely for institutional objects; investments must be in permitted forms; business income is excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus and assets must pass to a similar charitable organization. The notification applies only to receipts of income on behalf of the assessee and does not determine taxability of other receipts.</description>
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      <description>Approval under section 10(23C)(vi) is accorded to Tilonia Shodh Evam - Vikas Sansthan for assessment years 2007-08 onwards, subject to conditions: income must be applied or accumulated solely for institutional objects; investments must be in permitted forms; business income is excluded unless incidental and maintained in separate books; regular filing of income-tax returns is required; and on dissolution surplus and assets must pass to a similar charitable organization. The notification applies only to receipts of income on behalf of the assessee and does not determine taxability of other receipts.</description>
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