The Central Government notifies the "The Church of North India Trust Association, New Delhi" for the purpose of clause (23C)(v) of section 10 of the Income-tax Act, 1961

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..... ction 10 of the Income-tax Act, 1961 Notification No. 203 of 2002, dt. 12th Aug., 2002. In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "The Church of North India Trust Association, New Delhi" for the purpose of the said sub-clause for the assessment years 1998-1999 .....

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..... 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; and (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. [F.No. 197/86/2002-ITA-I] - Notification Tax Management India - taxmanagementind .....

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