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    <title>Specifies &quot;Badminton&quot; as one of the games u/s 10(23)</title>
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    <description>Badminton is formally specified by Central Government notification as one of the games for the purposes of the income exclusion under section 10(23) of the Income tax Act, thereby identifying Badminton among the enumerated sports to which the statutory exclusion applies and bringing related receipts and activities into specified game treatment under the Act.</description>
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      <description>Badminton is formally specified by Central Government notification as one of the games for the purposes of the income exclusion under section 10(23) of the Income tax Act, thereby identifying Badminton among the enumerated sports to which the statutory exclusion applies and bringing related receipts and activities into specified game treatment under the Act.</description>
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