The Central Government notifies the 'Delhi Lawn Tennis Association, New Delhi ' for the purpose of clause (23) of section 10 of the Income-tax Act. 1961 - 052/2007 - Income Tax Act, 1961
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Tax exemption under income tax clause notified for Delhi Lawn Tennis Association subject to application, investment and business conditions. Notification designates Delhi Lawn Tennis Association eligible for the clause (23) exemption for assessment years 1990 91 to 1992 93, contingent on application or accumulation of income exclusively to its objects under the relevant accumulation rules, restriction of fund investment to legally specified modes (excluding certain voluntary contributions in specified articles), prohibition on distribution of income to members except grants to affiliated bodies, and exclusion of business profits unless incidental to objectives with separate books maintained.
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Tax exemption under income tax clause notified for Delhi Lawn Tennis Association subject to application, investment and business conditions.
Notification designates Delhi Lawn Tennis Association eligible for the clause (23) exemption for assessment years 1990 91 to 1992 93, contingent on application or accumulation of income exclusively to its objects under the relevant accumulation rules, restriction of fund investment to legally specified modes (excluding certain voluntary contributions in specified articles), prohibition on distribution of income to members except grants to affiliated bodies, and exclusion of business profits unless incidental to objectives with separate books maintained.
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