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    <title>Notified &quot;The Billiards and Snookers Federation of India, Kolkata&quot; u/s 10 (23)</title>
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    <description>Notification under section 10(23) grants the federation tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are limited to modes specified in section 11(5) except for certain voluntary contributions held in tangible form; business income is excluded unless incidental and separately accounted for; regular filing of returns is required; and on dissolution surplus assets must transfer to a charitable organisation with similar objects.</description>
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      <description>Notification under section 10(23) grants the federation tax-exempt status for specified assessment years subject to conditions: income must be applied or accumulated solely for its objects; investments and deposits are limited to modes specified in section 11(5) except for certain voluntary contributions held in tangible form; business income is excluded unless incidental and separately accounted for; regular filing of returns is required; and on dissolution surplus assets must transfer to a charitable organisation with similar objects.</description>
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