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Income Tax Notification No.91 / 2009
December, 15th 2009

Section 10(39) of the Income-tax Act, 1961 Exemptions Notified persons, notified sporting events and Specified income

Notification No.91 / 2009, dated 8-12-2009

In exercise of the powers conferred by clause (39) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies, -

(a) the Organising Committee Commonwealth Games, 2010 Delhi, India as the person;

(b) the following income as specified income arising to Organising Committee Commonwealth Games, 2010 Delhi, India from the organising Commonwealth Games, 2010 Delhi, India:-

(i) income arising from the receipt from International Broadcasting rupees one hundred eighty two crore (seventy per cent. of rupees two hundred sixty crore);

(ii)income arising from the receipt from domestic broadcasting - rupees sixty six crore (sixty per cent. of rupees one hundred ten crore);

(iii) income arising from the receipt of sponsorship rupees nine hundred sixty crore;

(iv)income arising from the receipt of ticketing rupees hundred crore;

(v) income arising from receipt of licensed merchandise rupees fifty crore;

(vi)income from Donations of rupees hundred crore,

for the purposes of the said clause.

[F.No.200/09/2009-ITA.I]

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