Tax exemption under clause (23), section 10: Delhi Lawn Tennis Association subject to application, investment, distribution and business restrictions. Notification designates Delhi Lawn Tennis Association as entitled to exemption under clause (23) of section 10 for specified assessment years, subject to conditions: income must be applied or accumulated solely for its objects per the modified section 11 rules; voluntary contributions may be held in specified tangible forms while other funds must be invested in modes permitted by section 11(5); income distributions to members are prohibited except grants to affiliated associations; business profits are excluded unless incidental to objectives and maintained in separate books.