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of <h1>Rowing Officially Recognized as a Sport Under Clause (23) of Section 10 of the Income-tax Act, 1961</h1> The Central Government, exercising its authority under clause (23) of section 10 of the Income-tax Act, 1961, has officially designated the sport of rowing for the purposes outlined in the specified section. This notification, identified as S.O.1241 and dated April 21, 1995, formalizes the inclusion of rowing under the provisions of the Act.
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