The Central Government notifies the "Kodaikanal Boat Club, Kodaikanal" under clause (23C) of section 10 of the Income-tax Act, 1961

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....ise of the powers conferred by clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Kodaikanal Boat Club, Kodaikanal" for the purpose of the said clause for the assessment years 1993-94 to 1994-95 subject to the following conditions, namely:- (i)the assessee will apply its income, or accumulate for application, in- consonance with the pr....