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of <h1>Petroleum Sports Control Board notified under Income-tax Act for specified assessment years; conditions on income use and investments apply.</h1> The Central Government, under section 10(23) of the Income-tax Act, 1961, notifies the Petroleum Sports Control Board, New Delhi, for assessment years 1993-94 to 1995-96. The conditions include utilizing income for the board's objectives, investing funds only in specified forms, not distributing income to members except as grants to affiliated associations, and ensuring any business income is incidental and separately accounted for. This notification excludes income from non-incidental business activities.
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