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of Income Tax: The proposed amendment to sub-clause (iiihg) of clause (a) of sub-section (2) of Section 80G of the Income Tax Act seeks to provide deduction for donations made to the National Sports Development Fund set up by the Central Government. The amendment aims to align the statutory provision with the actual name of the fund, which was established as the National Sports Development Fund instead of the National Sports Fund. The amendment will be effective from April 1, 2025, and applicable for the assessment year 2025-26 and subsequent years.
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