Tax exemption under section 10(23) confirms notified society's eligibility subject to specified compliance and reporting obligations. Notification designates the Jawaharlal Nehru Hockey Tournament Society, New Delhi as eligible for exemption under clause (23) of section 10 of the Income-tax Act for assessment years 2001-02 and 2002-03, subject to conditions: apply or accumulate income wholly to its objects; restrict investments to permitted modes; exclude business income unless incidental with separate books; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.