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The Central Government hereby specifies the sport "Water sports" under section 10(23G) of the Income-tax Act, 1961

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....ection 010(23G)<br>Inc.Tax Act 1961<br>The Central Government hereby specifies the sport "Water sports" under section 10(23G) of the Income-tax Act, 1961 Notification No. 264 of 2002 Dated. 17t....