Specified income arising from any international sporting event held in India u/s 10(39) of IT Act 1961 - Few International sporting event, persons and specified income arising from the National supporters notified.

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..... NOTIFICATION NO. 126/2022 New Delhi, the 30th November, 2022 (INCOME TAX) S.O. 5555(E).- 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 the following as the international sporting event, persons and specified income for the purposes of the said clause namely: - (a) Federation .....

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