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Income tax Notification No. 3/2010

January, 30th 2010
Section 80G of the Income-tax Act, 1961 - Deductions - Donations to certain funds, charitable institutions, etc. - Amendment in Notification No. S.O. 1246(E), dated 29-11-2002 Notification No. 3/2010 [F. No. 149/64/2009-SO(TPL)] In exercise of the powers conferred by Explanation 4 to section 80G of the Income-tax Act, 1961(43 of 1961), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, vide S.O. 1246(E), dated the 29th November, 2002, namely : 2. In the said notification after item (xxxvii), the following items shall be added, namely : (xxxviii) Baseball (xxxix) Fencing (xl) Handball (xli) Ice Hockey (xlii) Karate (xliii) Kayaking and Canoeing (xliv) Netball (xlv) Sepak Takraw (xlvi) Snooker (xlvii) Soft Tennis (xlviii) Taekwondo (xlix) Triathlon (l) Winter Games (Skiing and Ice Skating), and (li) Wushu 3. The assessment years for the items (xxxviii) to (li), for the purposes of the said section shall be 2010-11 and subsequent assessment years.