Explanation 4 to section 80G of the Income-tax Act, 1961 the Central Government specified following games in respect of the assessment year 2003-2004 - 357/2002 - Income Tax Act, 1961
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Explanation 4 to section 80G specifies eligible sports for donor tax-benefit recognition, expanding the list for subsequent assessment years. The Central Government notified a specified list of sports under Explanation 4 to section 80G for assessment year 2003-2004 and subsequent years, naming specific games initially by Notification No. 357 dated 29-11-2002 and later expanding the roster via Notification No. 3/2010 to include additional disciplines; the notification thereby identifies which games qualify for donor tax-benefit treatment under the 80G framework.
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Explanation 4 to section 80G specifies eligible sports for donor tax-benefit recognition, expanding the list for subsequent assessment years.
The Central Government notified a specified list of sports under Explanation 4 to section 80G for assessment year 2003-2004 and subsequent years, naming specific games initially by Notification No. 357 dated 29-11-2002 and later expanding the roster via Notification No. 3/2010 to include additional disciplines; the notification thereby identifies which games qualify for donor tax-benefit treatment under the 80G framework.
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