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of <h1>Central Government Notifies Balsar District Cricket Association Under Section 10(23C) for Tax Exemption, 2000-03</h1> The Central Government has notified the Balsar District Cricket Association, Valsad, under section 10(23C) of the Income-tax Act, 1961, for the assessment years 2000-01 to 2002-03. The notification stipulates that the association must apply or accumulate its income exclusively for its established objectives, adhering to provisions of section 11. It cannot invest funds, except voluntary contributions, in forms other than those specified in section 11(5). The association is prohibited from distributing income to members, except as grants to affiliated entities. The notification excludes income from business unless it is incidental to the association's objectives and separately accounted for.
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