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The Central Government notified the "Madhya Pradesh Cricket Association, Indore" under clause (23) of section 10 of the Income-tax Act. 1961

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..... O. 182 Dated 23rd July. 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 Madhya Pradesh Cricket Association, Indore for the purpose of the said sub-clause for the assessment years 1996-97 to 1998-99 subject to the following conditions, namely: - (i) the assessee will apply its income .....

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..... 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. Sd/- (I.P.S. Bindra) Under Secretary to the Govt. of India F.No.1 .....

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