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of <h1>Mar Thoma Syrian Church Recognized for Tax Exemption Under Section 10(23C)(v) for 2004-2007; Must Comply with Conditions.</h1> The Central Government has notified the Mar Thoma Syrian Church of Malabar, Thiruvalla, Kerala, under Section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 2004-2005 to 2006-2007. The notification stipulates that the church must apply its income solely for its established objectives, invest funds as specified in Section 11(5), and maintain separate accounts for any business activities incidental to its objectives. The church is required to file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
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