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of <h1>Karnataka State Billiards Association Notified Under Section 10(23) of Income-tax Act for 2002-2003 Assessment Year</h1> The Central Government, under Section 10(23) of the Income-tax Act, 1961, has notified the Karnataka State Billiards Association in Bangalore for the assessment year 2002-2003. The notification stipulates that the association must use its income solely for its established objectives, invest funds only in specified forms, maintain separate accounts for any incidental business activities, regularly file income tax returns, and, upon dissolution, transfer any surplus and assets to a charitable organization with similar aims. This notification does not apply to business income unless it supports the association's objectives.
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