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of <h1>C.M.S. Educational Trust Gains Approval Under Section 10(23C)(vi) for Tax Exemption, Effective 2009-2010 Assessment Year</h1> C.M.S. Educational Trust, located in Namakkal District, has been granted approval under Section 10(23C)(vi) of the Income-tax Act, 1961, effective from the 2009-2010 assessment year. The approval is contingent upon compliance with specific conditions, including the exclusive application of income towards its objectives, limitations on income accumulation, and investment of funds in approved forms. The trust must also ensure its accounts are audited and returns filed regularly. The approval excludes income from trade or business activities and anonymous donations. Non-compliance with these conditions may result in the withdrawal of approval.
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