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of <h1>Railway Sports Promotion Board notified under Section 10(23) of Income-tax Act for specific assessment years.</h1> The Central Government has notified the 'Railway Sports Promotion Board, New Delhi' under clause (23) of section 10 of the Income-tax Act, 1961, applicable for assessment years 1999-2000 to 2001-2002. The notification stipulates that the board must apply or accumulate its income exclusively for its established objectives, invest funds only in specified modes, refrain from distributing income to members except as grants to affiliated associations, and ensure any business income is incidental to its objectives with separate accounts maintained. This notification excludes income from non-incidental business activities.
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