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of <h1>Tamil Nadu Tennis Association Notified Under Income-tax Act Section 10(23) for Specific Assessment Years</h1> The Central Government has notified the Tamil Nadu Tennis Association, Madras, under section 10(23) of the Income-tax Act, 1961, for the assessment years 1998-99, 1999-2000, and 2000-2001. The notification stipulates that the association 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 entities. Additionally, the notification excludes income from business profits unless the business is incidental to the association's objectives and separate accounts are maintained.
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