The Central Government notifies the "The Church of South India Trust Association, Chennai" for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, 1961

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..... ) of section 10 of the Income-tax Act, 1961 NOTIFICATION NO. 247/2003 Dated 23 rd October, 2003 In exercise of powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-Tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "The Church of South India Trust Association, Chennai" for the purpose of the said sub-clause for the assessment ye .....

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..... d in respect of such business; (iv) the assessee will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. Sd/- ( <?XML:NAMESPACE PREFIX = ST2 /> I.P.S. Bindra ) .....

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