The Central Government notified the "U.P. Cricket Association, Kanpur" under clause (23C) of section 10 of the Income-tax Act, 1961

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..... 31st July. 2002 In exercise of the powers conferred by clause (23C) of section 10 of the Income-tax Act, 1961(43 of 1961), the Central Government hereby notifies the ˜U.P. Cricket Association, Kanpur for the purpose of the said clause for the assessment years 1999-3000 to 3001-2003 subject to the following conditions, namely: - (i) the assessee will apply its income, or accumulate it for app .....

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..... tution 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. 196/ 13/2002-ITA-I - Noti .....

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