Amendment in Notification No. S.O. 1246(E), dated 29-11-2002
Section 80G of the Income-tax Act, 1961 -Deduction in respect of donations to certain funds, charitable institutions, etc
Notification No. 3/2010 [F.NO.149/64/2009-SO(TPL)] , Dated: 12-1-2010
In exercise of the powers conferred by Explanation 4 to section 80G of the Income-tax Act, 1961(43 of 1961), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, vide S.O. 1246(E), dated the 29th November,2002, namely :-
2. In the said notification after item (xxxvii), the following items shall be added, namely:
(xxxviii) Baseball
(xxxix) Fencing
(xl) Handball
(xli) Ice Hockey
(xlii) Karate
(xliii) Kayaking and Canoeing
(xliv) Netball
(xlv) Sepak Takraw
(xlvi) Snooker
(xlvii) Soft Tennis
(xlviii) Taekwondo
(xlix) Triathlon
(l) Winter Games (Skiing and lce Skating) and
(li) Wushu
3. The assessment years for the items (xxxviii) to (li), for the purposes of the said section shall be 2010-11 and subsequent assessment years.
