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    <title>Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)</title>
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    <description>A registered non-profit organisation exercising the option under section 341(7) for deemed application under section 341(5) must do so for the relevant tax year in Form No. 108 on or before the due date for furnishing the return of income. The option must be filed electronically, either under digital signature or electronic verification code.</description>
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      <description>A registered non-profit organisation exercising the option under section 341(7) for deemed application under section 341(5) must do so for the relevant tax year in Form No. 108 on or before the due date for furnishing the return of income. The option must be filed electronically, either under digital signature or electronic verification code.</description>
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