Central Government specifies the sport rowing u/s 10(23) - S.O.1241 - Income Tax

Central Government specifies the sport rowing u/s 10(23) NOTIFICATION NO. S.O.1241 DATED 21-4-1995 In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the sport " rowing " for the purposes of the said section. [Notification No. 9755/F. No. 196/19/93-ITA-I]