VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2009 › Notification No. 91
Notification 8 December 2009

Notification No. 91

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

What this is

Notification No. 91 was published on 8 December 2009. Its subject is Section 10(39) of the Income-tax Act, 1961 – Exemptions – Notified persons, notified sporting events and Specified income.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

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;

income arising from receipt of licensed merchandise – rupees fifty crore;

income from Donations of rupees hundred crore,

for the purposes of the said clause.

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

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 92  ·  Notification No. 90 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.