Income taxability

one chess player is there, she is from very poor family her can't spend money for expenses.Hence under CSR One company paid all expenses for her to playing chess. what is the tax treatment of that money received by the player from the company it is exampted or taxable, if it is exampted which section say's. any clarification pls call 9738778572
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MCA UPDATE 😊 ■ MCA has extended the last date of filing DIR -3KYC without any filing fees upto 15/09/2018 from 31/08/2018. ■ The fees of ₹5,000/- shall be applicable & payable on all delayed filings w.e.f 16/09/2018.

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