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of <h1>Malankara Orthodox Syrian Church Tax Notification: Income Use & Investment Rules Under Section 10(23C)(v) for 1990-93</h1> The Central Government has notified The Malankara Orthodox Syrian Church in Kottayam, Kerala, under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1990-91 to 1992-93. The notification stipulates that the Church must use or accumulate its income exclusively for its established objectives. It prohibits investing or depositing funds, except for voluntary contributions in specific forms, outside the prescribed modes. Additionally, the notification excludes income from business profits unless the business is incidental to the Church's objectives and separate accounts are maintained for such activities.
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