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    <description>Where a registered non-profit organisation&#039;s total income, before applying this Part, exceeds the statutory tax-free ceiling for a tax year, the organisation&#039;s accounts must be audited by an accountant and the person in receipt of the income must furnish, by the prescribed date, an accountant&#039;s audit report in the prescribed form, duly signed, verified and setting forth prescribed particulars.</description>
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