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U/s 10(39) of IT Act 1961 - Central Government notifies the international sporting event, persons and specified income for the purpose of the said clause
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....(E).-In exercise of the powers conferred by clause (39) of the section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following as the international sporting event, persons and specified income for the purpose of the said clause namely:- (a) Federation internationale de Football Association under-17 Football World Cup as the international sporting event; ....