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of <h1>Income of Mar Thoma Syrian Church of Malabar Exempt for 2007-10 under Section 10(23C)(v) with Conditions</h1> The notification exempts any income received by any person on behalf of the Mar Thoma Syrian Church of Malabar, Tiruvalla from being included in their total assessable income for the Assessment Years 2007-08 to 2009-10 under Section 10(23C)(v) of the Income-tax Act, 1961. Conditions for this exemption include the application of income exclusively to the institution's objectives, restrictions on fund investments, maintenance of separate accounts for any incidental business activities, regular income tax filings, and asset distribution to similar organizations upon dissolution. This exemption applies solely to income received on behalf of the institution.
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