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of <h1>Central Government Recognizes Church of South India Trust Association for Tax Purposes under Section 10(23C) for 1985-87 Assessment Years.</h1> The Central Government, exercising its powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, has issued a notification concerning 'The Church of South India Trust Association.' This notification, identified as S.O.1897 and dated May 26, 1984, grants the association recognition for income tax purposes under the specified section for the assessment years 1985-86 and 1986-87.
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