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          <h1>Finance Bill 2024 amends section 80G: Updates sports fund reference, new timelines for donation deduction applications.</h1> Clause 26 of the Finance (No. 2) Bill, 2024, proposes amendments to section 80G of the Income-tax Act, which deals with deductions for donations to certain funds and charitable institutions. The amendment updates the reference from 'National Sports Fund to be set up' to 'National Sports Development Fund set up,' effective April 1, 2025. Changes in sub-section (5) include procedural amendments for application approvals by the Principal Commissioner or Commissioner, introducing specific timelines for decision-making and conditions for rejecting applications. These procedural changes will be effective from October 1, 2024, impacting assessment years 2025-2026 and beyond.

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