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<h1>All India Tennis Association notified under Income Tax Act for 2002-2003; must follow specific conditions on income use.</h1> The Central Government has notified the All India Tennis Association, New Delhi, under section 10(23) of the Income Tax Act, 1961, for the assessment year 2002-2003. The notification is subject to conditions: the association must apply or accumulate its income solely for its established objectives, invest funds only in specified forms, refrain from distributing income to members except as grants to affiliated entities, and ensure that any business income is incidental to its objectives with separate accounts maintained. This notification excludes income from business profits unless those profits are incidental to the association's objectives.