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....ies out any commercial activity in contravention of the provisions of section 345; or (c) where it has applied any part of its total income for private religious purposes, which does not enure for the benefit of the public; or (d) where a registered non-profit organisation, created or established after the commencement of this Act for charitable purpose, has applied any part of i....

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....(a) the Principal Commissioner or Commissioner has noticed occurrence of one or more specified violations; (b) the Principal Commissioner or Commissioner has received a reference from the Assessing Officer under section 270(13) for any tax year; or (c) a registered non-profit organisation has been selected as per the risk management strategy formulated by the Board, the Princi....