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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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