Specified income arising from any international sporting event held in India u/s 10(39) of IT Act 1961 - Few International sporting event, persons and specified income arising from the National supporters notified. - 126/2022 - Income Tax Act, 1961
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Specified income for an international sporting event defined as organiser receipts from named national supporters in India. The central government notifies the Federation Internationale de Football Association Under-17 Women's World Cup, 2022 as the international sporting event, the Federation Internationale de Football Association as the person, and specifies income arising from receipts from named national supporters as the specified income arising to that person from organising the event in India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified income for an international sporting event defined as organiser receipts from named national supporters in India.
The central government notifies the Federation Internationale de Football Association Under-17 Women's World Cup, 2022 as the international sporting event, the Federation Internationale de Football Association as the person, and specifies income arising from receipts from named national supporters as the specified income arising to that person from organising the event in India.
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