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<h1>Madhya Pradesh Cricket Association Income Tax Exemption: Conditions on Income Use and Investment for 1996-99</h1> The Central Government has notified the Madhya Pradesh Cricket Association, Indore, under clause (23) of section 10 of the Income-tax Act, 1961, for the assessment years 1996-97 to 1998-99. The notification stipulates that the association must apply or accumulate its income exclusively for its established objectives, invest funds as specified in sub-section (5) of Section 11, and avoid distributing income to members except as grants to affiliated associations. Additionally, the notification does not apply to business income unless the business is incidental to the association's objectives and separate accounts are maintained.