Sports donation notifications require eligible associations to meet governance, funding-use, and compliance conditions before approval. The Central Government may specify an association or institution for notification under section 133(1)(a)(xxiv) only if it is devoted to the control, supervision, regulation, or encouragement in India of notified games or sports, has at least three years' proven record in developing sports infrastructure or promoting games or sports, does not distribute income to members except as grants to affiliated bodies, uses donations only for sports infrastructure or sponsorship, and maintains regular accounts and income-tax returns. The notification may operate for up to three tax years, including prior assessment years as specified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sports donation notifications require eligible associations to meet governance, funding-use, and compliance conditions before approval.
The Central Government may specify an association or institution for notification under section 133(1)(a)(xxiv) only if it is devoted to the control, supervision, regulation, or encouragement in India of notified games or sports, has at least three years' proven record in developing sports infrastructure or promoting games or sports, does not distribute income to members except as grants to affiliated bodies, uses donations only for sports infrastructure or sponsorship, and maintains regular accounts and income-tax returns. The notification may operate for up to three tax years, including prior assessment years as specified.
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