SECTION 10(39) OF THE INCOME-TAX ACT, 1961 – EXEMPTIONS – INTERNATIONAL SPORTING EVENT HELD IN INDIA, SPECIFIED INCOME ARISING FROM – NOTIFIED INTERNATIONAL SPORTING EVENT/PERSONS/SPECIFIED INCOME

NOTIFICATION NO. SO 3129(E)[NO. 85/2017(F. NO. 200/24/2017-ITA-I)], DATED 26-9-2017
[AS AMENDED BY NOTIFICATION NO. SO 282(E) [F.NO.200/63/2017-ITA-I], DATED 18-1-2018]

In exercise of the powers conferred by clause (39) of the 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 purpose of the said clause namely:—

(a)		Fédération internationale de Football Association under-17 Football World Cup as the international sporting event;
(b)		the Fédération internationale de Football Association, as the person;
(c)		the following income as specified income arising to Fédération internationale de Football Association, from organising the Fédération internationale de Football Association under-17 Football World Cup, 2017, India:—

1 [ (i)		Income arising from the receipt from National supporters namely Hero Motorcorp Ltd., Bank of Baroda, Coal India Ltd., Think and Learn Private Limited, Dalmia Cement Bharat Limited and NTPC Limited. -rupees thirty-nine crore, thirty-nine lakhs, fifty two thousand and two hundred fifty (39,39,52, 250).]
(ii)		2 [ *** ]