Notification No. : 357
Date of Issue : 29/11/2002
Section(s) Referred : s. 80G
Notification No. 357 of 2002, dt. 29th Nov., 2002
In exercise of the -powers conferred by Explanation I to section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following games and sports for the purposes of the said section in respect of the assessment year 2003-2004 and subsequent assessment years, namely:
(i) Cricket (xxi) Chess
(ii) Hockey (xxii) Bridge
(iii) Football (xxiii) Billiards
(iv) Tennis (xxiv) Cycling
(v) Golf (xxv) Yachting
(vi) Rifle Shooting (xxvi) Flying
(vii) Table Tennis (xxvii) Judo
(viii) Polo (xxviii) Kho-kho
(ix) Badminton (xxix) Horse-riding
(x) Swimming (xxx) Motor-racing including motor cycle racing
(xi) Athletics (xxxi) Mountaineering
(xii) Volley-ball (xxxii) Body building
(xiii) Badminton (xxxii) Soft ball
(xiv) Wrestling (xxxiv) Carrom
(xv) Basket-ball (xxxv) Rowing
(xvi) Kabaddi (xxxvi) Archery
(xvii) Weight-hfting (xxxvii) An equestrian sports not being
(xviii) Gymnastics horse-racing
(xix) Boxing
(xx) Squash
[F.No.142/16/2002-TPL]
