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    <title>Assessee with receipts under Rs. 1 crore can claim exemption u/s 10(23C)(iiiad) without income tax authority approval.</title>
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    <description>As the gross receipts of the assessee are less than &amp;#8377; 1 crore, so it is not required to get the approval from the income tax authority for claiming the exemption u/s 10(23C)(iiiad) - there is no condition that a registration u/s 12AA - AT</description>
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