Promotion of Sports-Whether a charitable purpose-Clarification Regarding

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.... Circular No. 395 Dated 24/9/1984 The expression "charitable purpose" is defined in section 2(15) of the Income-tax Act, 1961, to include relief of the poor, education, medical relief and the advan....

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....eof, promotion of sports and games is considered to be a charitable purpose within the meaning of section 2(15). Therefore, an association or institution engaged in the promotion of sports and games c....