Tax exemption notification under clause (23) Section 10: association notified subject to conditions on income use, investments, and business. Notification under clause (23) of section 10 notifies the Poona District & Metropolitan Badminton Association, Pune for assessment years 1993-94 to 1995-96 subject to conditions: income must be applied or accumulated per modified section 11 provisions solely for the association's objects; funds (except specified voluntary contributions in tangible form) must be invested only in forms/modes under section 11(5); income may not be distributed to members except as grants to affiliated bodies; business income is excluded unless incidental to objectives and maintained in separate books.