Provisions of this Chapter not to apply in certain cases.

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..... specific direction that— (i) the business shall form part of the corpus of such person; or (ii) the income from the business shall be applied only for charitable activity; (b) fails to comply with the conditions specified in section 97; (c) ceases to be a non-profit organisation at any time during the financial year, irrespective of registration granted under sub-section (4) of section 98; (d) ca .....

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