This video describes how to handle the received SMS by a SIM900 module.
The AT commands related to received SMS are explained.
The SIM900 module is connected to PC through a USB-UART board using a straight type RS232 cable.Terminal software like PuTty is used to communicate with the port where GSM is connected.
http://alselectro.wordpress.com/2013/09/19/gsmhandling-received-sms/
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