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of <h1>Gujarat Cricket Association Recognized for Tax Exemption Under Section 10(23); Must Comply with Income and Investment Rules.</h1> The Central Government has issued a notification under section 10(23) of the Income-tax Act, 1961, recognizing the Gujarat Cricket Association in Ahmedabad for assessment years 1999-2000 to 2000-2002. The association must apply its income exclusively for its objectives, comply with investment rules as per section 11, and refrain from distributing income to members, except as grants to affiliated entities. Additionally, the notification excludes income from business activities unless they are incidental to the association's objectives, with separate accounts maintained for such business activities.
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