https://www.taxtmi.com/notifications?id=7217 Central Government notifies the Church of South India Trust Association, Chennai for recognition under clause (23C)(iv) of section 10 of the Income-tax Act for assessment years 2001-2002 to 2003-2004 subject to conditions: exclusive application or accumulation of income to objects; investment restrictions to forms permitted by Section 11(5) (with limited exceptions); business income only if incidental with separate books; regular filing of returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives. en-us Thu, 23 Oct 2003 00:00:00 +0530 Mon, 28 Jul 2008 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7217 Central Government notifies the Church of South India Trust Association, Chennai for recognition under clause (23C)(iv) of section 10 of the Income-tax Act for assessment years 2001-2002 to 2003-2004 subject to conditions: exclusive application or accumulation of income to objects; investment restrictions to forms permitted by Section 11(5) (with limited exceptions); business income only if incidental with separate books; regular filing of returns; and transfer of surplus and assets on dissolution to a charitable organisation with similar objectives. Notifications Income Tax Thu, 23 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7217