Tax exemption under clause 10(23) granted to Cricket Association subject to conditions on application, investment, distribution and business. Notification designates The Cricket Association of Bengal, Kolkata as entitled to exemption under clause (23) of section 10, conditional on applying or accumulating income exclusively for its objects per section 11 rules, restricting investments to forms in section 11(5) (with limited exceptions), prohibiting distribution of income to members except as grants to affiliated bodies, and excluding business profits from exemption unless incidental to objectives and separately accounted for.