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The Central Government notifies the "the Maharashtra State Basketball Association, Matunga, Mumbai" for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
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....the purpose of clause (23) of section 10 of the Income-tax Act. 1961 Notification No. S.O. 2531, dated 20th March, 2002. In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Maharashtra State Basketball Association, Matunga, Mumbai, for the purpose of the said clause for the assessment year 1999-....