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The Central Government notifies the "Railway Sports Promotion Board, New Delhi" for the purpose of clause (23) of section 10 of the Income-tax Act. 1961
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....ON NO. 397 Dated 19th December. 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 "Railway Sports Promotion Board, New Delhi" for the purpose of the said clause for the assessment year 1999-2000 to 2001-2002 subject to the following conditions, namely:- (i) the assessee will apply its income,....