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of <h1>Central Government Notifies Billiards and Snooker Federation of India Under Section 10(23) for Tax Exemption Conditions</h1> The Central Government has notified The Billiards and Snooker Federation of India, Calcutta, under section 10(23) of the Income-tax Act, 1961, for the assessment years 1990-91 to 1992-93. The notification specifies conditions: the federation must apply or accumulate its income exclusively for its established objectives, not invest funds in unauthorized forms, refrain from distributing income to members except as grants to affiliated associations, and maintain separate accounts for any business activities incidental to its objectives. This notification excludes income from business profits unless conditions are met.
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