The Central Government hereby specifies the sport "Water sports" under section 10(23G) of the Income-tax Act, 1961 - 264/2002 - Income Tax

The Central Government hereby specifies the sport "Water sports" under section 10(23G) of the Income-tax Act, 1961 Notification No. 264 of 2002 Dated. 17th Sept., 2002 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 "Water sports" for the purpose of said clause. [F. No. 196/15/2000-ITA-.I]