Tax exemption specification: rowing designated under section 10(23) to qualify as a specified sport for tax purposes. Central Government, exercising powers under clause (23) of section 10 of the Income tax Act, 1961, specifies the sport 'rowing' as a specified sport for the purposes of section 10(23) by Notification No. S.O.1241 dated 21 4 1995, thereby classifying rowing within the statutory category recognised for the income tax provision.