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<h1>Central Government Grants Tax Exemption to All India Cricket Association for Disabled Under Section 10(23) for 1999-2002</h1> The Central Government has notified the All India Cricket Association for the Disabled, located in Mumbai, under clause (23) of section 10 of the Income-tax Act, 1961. This notification applies to assessment years 1999-2000 to 2001-2002, with conditions including: the association must apply or accumulate its income solely for its established purposes; it cannot invest funds in forms other than those specified in section 11(5); it cannot distribute income to members except as grants; and it does not apply to business income unless incidental to its objectives with separate accounts maintained.