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

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....uary, 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 "Kodaikanal Boat and Rowing Club. Kodaikanal" for the purpose of the said clause for the assessment years 1995-96 to 1997-98 subject to the following conditions, namely:- (i)the assessee will apply its income, or accumulate it for applic....