https://www.taxtmi.com/acts?id=53370 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. en-us Fri, 20 Mar 2026 17:52:31 +0530 Mon, 06 Apr 2026 17:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53370 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. Act-Rules Income Tax Fri, 20 Mar 2026 17:52:31 +0530 https://www.taxtmi.com/acts?id=53370