The Central Government notifies the "National Rifle Association of India, New Delhi" for the purpose of clause (23) of section 10 of the Income-tax Act. 1961

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..... ncome-tax Act. 1961 NOTIFICATION No.53 Dated 28th February. 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 "National Rifle Association of India, New Delhi" for the purpose of the said clause for assessment years 1994-95 to 1996-97 subject to the following conditions namely:- (i) .....

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..... its members except as grants to any association or institution affiliated to it; and 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. sd/- (I.P.S. Bindra) Under Secretary to the Govt. .....

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