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of <h1>Archery Association of India notified under Section 10(23) for tax exemption, must adhere to specific income use rules.</h1> The Central Government has notified the Archery Association of India, New Delhi, under section 10(23) of the Income-tax Act, 1961, for assessment years 2001-2002 to 2003-2004. The notification stipulates that the association must apply or accumulate its income exclusively for its established objectives, adhere to specified investment modes, and refrain from distributing income to members, except as grants to affiliated associations or institutions. Additionally, the notification excludes income from business activities unless such activities are incidental to the association's objectives and separate accounts are maintained.
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