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    <title>Section 10(23) of the Income-tax Act, 1961 - Exemptions - Sports associations/institutions - Notified &quot;All India Football Federation, Cannanore, Kochi&quot;</title>
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    <description>Notification recognizes the All India Football Federation, Cannanore, Kochi as exempt under Section 10(23) of the Income-tax Act for assessment years 1995-96 to 1997-98 subject to conditions: apply or accumulate income exclusively to objects, restrict investments to forms under Section 11(5) (except certain voluntary contributions in kind), exclude business income unless incidental with separate books, file returns regularly, and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.</description>
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      <description>Notification recognizes the All India Football Federation, Cannanore, Kochi as exempt under Section 10(23) of the Income-tax Act for assessment years 1995-96 to 1997-98 subject to conditions: apply or accumulate income exclusively to objects, restrict investments to forms under Section 11(5) (except certain voluntary contributions in kind), exclude business income unless incidental with separate books, file returns regularly, and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.</description>
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