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<h1>Sports Associations Must Meet Criteria Under Sec 80G for Tax Benefits: Objectives, Track Record, and Financial Compliance Required.</h1> The Central Government must ensure that an association or institution meets specific criteria before being notified under clause (c) of sub-section (2) of section 80G of the Income Tax Act. These criteria include having objectives related to sports regulation or encouragement in India, a track record of at least three years in sports development, non-distribution of income to members, using donations for sports infrastructure or sponsorship, maintaining regular financial accounts, and filing income returns. The notification's effect is limited to a maximum of three assessment years, which may include years before the notification date.