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<h1>Durand Football Tournament Society Notified for Tax Exemption Under Section 10(23) for 1994-97 Assessment Years</h1> The Central Government, under clause (23) of section 10 of the Income-tax Act, 1961, notifies the Durand Football Tournament Society, New Delhi, for assessment years 1994-95 to 1996-97. The notification stipulates that the society must apply or accumulate its income exclusively for its established objectives, invest funds only in specified forms, and not distribute income to members except as grants to affiliated associations. Additionally, the notification excludes income from business activities unless such business is incidental to the society's objectives and separate accounts are maintained.