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<h1>Church of South India Trust Association gets tax exemption under Section 10(23C)(iv) for 2001-2004 with specific conditions.</h1> The Central Government has notified 'The Church of South India Trust Association, Chennai' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, applicable for assessment years 2001-2002 to 2003-2004. The conditions include: the income must be applied or accumulated exclusively for its established objectives; funds must be invested according to specified forms; business income must be incidental and separately accounted; regular income tax returns must be filed; and upon dissolution, surplus assets should be transferred to a similar charitable organization.