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          <h1>Finance Act 2024 amends Section 80G, changing 'National Sports Fund' to 'National Sports Development Fund' with new application procedures.</h1> Section 80G of the Income-tax Act has been amended by the Finance (No. 2) Act, 2024. Effective April 1, 2025, the term 'National Sports Fund to be set up' is replaced with 'National Sports Development Fund set up.' From October 1, 2024, changes in sub-section (5) include revisions to clauses and provisos regarding the processing and approval of applications. Notably, certain phrases are omitted, and new provisions specify timelines and procedures for passing orders related to application approvals, ensuring applicants receive a reasonable opportunity to be heard before any rejection or cancellation.

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