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The Central Government notified the "U.P. Cricket Association, Kanpur" under clause (23C) of section 10 of the Income-tax Act, 1961
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....cise 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 ˜U.P. Cricket Association, Kanpur for the purpose of the said clause for the assessment years 1999-3000 to 3001-2003 subject to the following conditions, namely: - (i) the assessee will apply its income, or accumulate it for application, in consonance wi....