The Central Government notifies the "Dolphin Club, Kilpauk, Chennai" for the purpose of clause (23) of section 10 of the Income-tax Act. 1961

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..... o. 231 of 2002, dt. 27th Aug., 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 notifies the "Dolphin Club, Kilpauk, Chennai" for the purpose of the said clause for the assessment years 2000-01 to 2002-2003 subject to the following conditions, namely: (i) the assessee will apply its income, or accu .....

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..... sociation or institution affiliated to it; and (iv) this notification will not apply in relation to any income, being profits and gains of business, unless the business is incidental to the attainments of the objectives of the assessee and separate books of accounts are maintained in respect of such business. [F.No. 196/18/2002-ITA-I] - Notification Tax Management India - taxmanagement .....

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