Notification: G.S.R.100

Section(s) Referred: 10 ,10(23)

Statute: INCOME TAX

Date of Issue: 4/10/1975

In exercise of the powers conferred by sub-section (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following games for the purposes of the said section.

1. Body-Building.

2. Softball.

3. Carrom

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