The Central Government notified the "U.P. Cricket Association, Kanpur" under clause (23) of section 10 of the Income-tax Act. 1961

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....e 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 U.P. Cricket Association, Kanpur for the purpose of the said sub-clause for the assessment years 1996-97 to 1998-99 subject to the following conditions, namely; - (i) the assessee will apply its income, or accumulate it for application, in consonance with th....