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    <title>What is the provision for the treatment of corpus donation?</title>
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    <description>Voluntary contributions directed to form part of the corpus of a trust or institution wholly for charitable or religious purposes are excluded from total income and must be invested or deposited specifically for the corpus in the prescribed forms or modes, maintained separately for that corpus.</description>
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      <description>Voluntary contributions directed to form part of the corpus of a trust or institution wholly for charitable or religious purposes are excluded from total income and must be invested or deposited specifically for the corpus in the prescribed forms or modes, maintained separately for that corpus.</description>
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