Income-tax exemption under clause (23): notified association granted tax-exempt status subject to application, investment and business conditions. The Central Government notifies the All India Cricket Association for the Disabled under clause (23) of section 10, granting exemption for specified assessment years provided the association applies or accumulates income per section 11(2) and (3) as modified, confines investments to modes in section 11(5) (except certain notified tangible voluntary contributions), does not distribute income to members except by grants to affiliated bodies, and excludes business income unless incidental and maintained in separate books.