Game specification for tax exemption: Table Tennis designated among games qualifying for income tax exemption under law. The Central Government, exercising the power under sub-section (23) of section 10 of the Income-tax Act, issued a notification designating Table Tennis as one of the games for the purposes of that provision, thereby formally adding the sport to the list of activities recognized for the specified tax treatment and creating eligibility for benefits conferred by the provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Game specification for tax exemption: Table Tennis designated among games qualifying for income tax exemption under law.
The Central Government, exercising the power under sub-section (23) of section 10 of the Income-tax Act, issued a notification designating Table Tennis as one of the games for the purposes of that provision, thereby formally adding the sport to the list of activities recognized for the specified tax treatment and creating eligibility for benefits conferred by the provision.
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