The Central Government notifies the "All India Chess Federation, Calicut" for the purpose of clause (23) of section 10 of the Income-tax Act. 1961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation No. 223 of 2002, dt. 20th Aug., 2002. In exercise of the, powers conferred by clause (23) of section 10 of the Incometax Act, 1961 (43 of 1961), the Central Government hereby notifies the "All India Chess Federation, Calicut" for the purpose of the said clause for the assessment years 1997-98 to 1999-2000 subject to the following conditions, namely: (i) the assessee will apply its in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts to any association 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. 196/15/2002-ITA-I] - Notification Tax Management Indi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X