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    <title>The Central Government notified the &quot;U.P. Cricket Association, Kanpur&quot; under clause (23) of section 10 of the Income-tax Act. 1961</title>
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    <description>Notification grants conditional tax-exempt status to U.P. Cricket Association, Kanpur for specified assessment years, requiring application or accumulation of income exclusively to its objects per Section 11 as modified; investments and deposits must be in permitted forms, voluntary contributions may be held in notified tangible forms, income distribution to members is prohibited except as grants to affiliated bodies, and exemption excludes business profits unless incidental and recorded in separate books.</description>
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