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<h1>Government Recognizes Church of North India for Tax Exemption Under Section 10(23C) of Income-tax Act</h1> The Central Government has issued a notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing 'The Church of North India, New Delhi' for tax exemption purposes. This notification applies from the assessment year 1971-72 and for all subsequent assessment years starting from 1976-77. The notification is identified as S.O.494 and dated December 7, 1977, under reference number 2064/F. No. 197/191/76-IT(AI).