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Any income received by any person on behalf of Pir Haji Ali Dargah Trust, Mumbai exempted under Section 10 (23C)(v)

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..... owers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of Pir Haji Ali Dargah Trust, Mumbai (hereinafter referred to as the Institution) shall not be included in the total income of such person as assessable for the assessment years 2000-2001 to 2002-200 .....

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..... cation will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business; (iv) the Institution will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, .....

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