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    <description>The Income tax Act defines Electoral Trust as a trust that has been approved by the Board in accordance with the scheme made by the Central Government, making Board approval pursuant to the government scheme the operative condition for qualifying as an electoral trust under tax law.</description>
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      <description>The Income tax Act defines Electoral Trust as a trust that has been approved by the Board in accordance with the scheme made by the Central Government, making Board approval pursuant to the government scheme the operative condition for qualifying as an electoral trust under tax law.</description>
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