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of <h1>Federation of Motor Sports Club of India notified under Income-tax Act, Section 10(23), for specific assessment years.</h1> The Central Government has notified the Federation of Motor Sports Club of India, Madras, under section 10(23) of the Income-tax Act, 1961, for assessment years 1995-96 to 1997-98. The notification stipulates that the federation must apply or accumulate its income exclusively for its established objectives, invest funds only in specified forms, and refrain from distributing income to members except as grants to affiliated associations or institutions. Additionally, any business income must be incidental to the federation's objectives, with separate accounts maintained for such activities.
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