Amendment in Section 80 G

Thursday, January 28, 2010 | comments

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th January, 2010

INCOME-TAX

S.O. 67(E).– 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 Ice 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.

[Notification No._03/2010 _/F. No. 149/64/2009-SO(TPL)]
(Vimal Anand)
Under Secretary to the Government of India
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