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    <title>The Central Govt. notified &quot;The South Arcot Diocesan Corporation Cuddalore, Tamil Nadu&quot; under section 10(23C)</title>
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    <description>Notification under section 10(23C) grants tax-exempt status to The South Arcot Diocesan Corporation for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments are limited to forms specified in Section 11(5) except certain voluntary contributions; business income is excluded unless incidental and kept in separate books; regular filing of returns is required; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.</description>
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      <description>Notification under section 10(23C) grants tax-exempt status to The South Arcot Diocesan Corporation for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments are limited to forms specified in Section 11(5) except certain voluntary contributions; business income is excluded unless incidental and kept in separate books; regular filing of returns is required; and on dissolution surplus and assets must be transferred to a charitable organisation with similar objectives.</description>
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