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of <h1>Union Budget 2024-25 amends Section 80G to allow tax deductions for donations to National Sports Development Fund.</h1> The Union Budget 2024-25 proposes an amendment to Section 80G of the Income Tax Act, specifically sub-clause (iiihg) of clause (a) of sub-section (2). The amendment clarifies that donations made by an assessee to the National Sports Development Fund, established by the Central Government, will be deductible from the total income for tax purposes. This change aligns the tax deduction with the fund's name, effective from April 1, 2025, applicable to the assessment year 2025-26 and onward.
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