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of <h1>Central Government Notifies Tamil Nadu Tennis Association Under Section 10(23C) for Specific Tax Exemptions and Compliance Rules.</h1> The Central Government, exercising powers under section 10(23C) of the Income-tax Act, 1961, notifies the 'Tamil Nadu Tennis Association, Chennai' for the assessment years 2001-2002 to 2002-2003. The notification mandates that the association must apply its income exclusively to its established objectives, avoid certain investments, and maintain separate accounts for any incidental business activities. It must also file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization. This notification excludes income from business profits unless incidental to the association's objectives.
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