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of <h1>Church of South India Trust Association Notified Under Section 10(23C)(v) for Tax Exemption, 1992-93 to 1994-95</h1> The Central Government has notified The Church of South India Trust Association, Madras, under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1992-93 to 1994-95. The notification stipulates that the association must use its income exclusively for its established objectives and not invest or deposit its funds, except in specified forms. The notification excludes income from business profits unless the business is incidental to the association's objectives and separate accounts are maintained.
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