https://www.taxtmi.com/acts?id=3757 Guidelines for notification under clause (c) of sub-section (2) of section 80G require the Central Government to be satisfied that an association or institution is engaged in control, supervision, regulation or encouragement of notified games or sports in India, has at least three years' record in developing sports infrastructure or promoting sports, does not distribute income to members except as grants to affiliated bodies, applies donations only for sports infrastructure or sponsorship in India, maintains regular accounts, files income-tax returns regularly, and is notified for specified assessment years up to three years. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 16:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3757 Guidelines for notification under clause (c) of sub-section (2) of section 80G require the Central Government to be satisfied that an association or institution is engaged in control, supervision, regulation or encouragement of notified games or sports in India, has at least three years' record in developing sports infrastructure or promoting sports, does not distribute income to members except as grants to affiliated bodies, applies donations only for sports infrastructure or sponsorship in India, maintains regular accounts, files income-tax returns regularly, and is notified for specified assessment years up to three years. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3757