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    <title>Notifies the Jorhat Tennis Club, Jorhat u/s 10(23)</title>
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      <description>Jorhat Tennis Club is notified as eligible for a tax exemption under the charitable-club provision for assessment years 1993-94 to 1995-96, conditioned on exclusive application or permitted accumulation of income for its objects, restricting investments to prescribed modes (with limited exception for voluntary contributions held in specified forms), prohibiting distribution of income to members except grants to affiliated bodies, and excluding business profits from the exemption unless incidental to objectives with separate books maintained.</description>
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