Tax exemption notification: Railway sports body recognised subject to application, investment, distribution, and business accounting conditions. Notification under clause (23) of section 10 notifies the Railway Sports Promotion Board as eligible for exemption subject to conditions: apply or accumulate income exclusively for its objects as per Sections 11(2) and 11(3) modified by clause (23); maintain accumulated funds only in permitted forms including certain tangible voluntary contributions; refrain from investing or depositing funds except in forms specified in Section 11(5); not distribute income to members except as grants to affiliated bodies; and exclude business profits unless incidental to objectives with separate books maintained.