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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Deduction Amendments: Section 80G Now Includes Sports Donations for Indian Olympic Association and Recognized Bodies</h1> Section 80G of the Income-tax Act is amended, effective April 1, 2001. In sub-section (1), clause (i) is modified to include 'or in clause (c).' Sub-section (2) introduces a new clause (c), allowing companies to claim deductions for donations to the Indian Olympic Association or other government-notified associations for developing sports infrastructure or sponsoring sports in India. Sub-section (4) is updated to replace 'clause (b)' with 'clauses (b) and (c).' These changes facilitate tax deductions for contributions towards sports development.
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