Income Tax – Deduction for Donation to Sports Bodies – more games added

By Vijay Kumar

AS per Explanation 4 to Section 80G, Sports Associations for encouraging certain games or sports notified by the Government shall be deemed to be a charitable institution.

The following games are already covered:

1. Cricket ;

2. Hockey;

3. Football;

4. Tennis;

5. Golf

6. Rifle Shoot ing

7. Table Tennis

8. Polo

9. Badminton

10. Swimming

11. Athletics

12. Volley-ball

13. Badminton

14. Wrest ling

15. Basket -ball

16. Kabaddi

17. Weight - lifting

18. Gymnastics

19. Boxing

20. Squash

21. Chess

22. Bridge

23. Billiards

24. Cycling

25. Yachting

26. Flying

27. Judo

28. Kho-kho

29. Horse- riding

30. Motor racing including motor cycle racing

31. Mountaineering

32. Body building

33. Soft ball

34. Carrom

35. Rowing

36. Archery

37. An equestrian sports not being horse- racing

Now the Government has added the following games with effect from 2010-11 and subsequent assessment years.

38. Baseball

39. Fencing

40. Handball

41. Ice Hockey

42. Karate

43. Kayaking and Canoeing

44. Netball

45. Sepak Takraw

46. Snooker

47. Soft Tennis

48. Taekwondo

49. Triathlon

50. Winter Games (Skiing and Ice Skating), and

51. Wushu

CBDT Notification No. 3/2010, Dated: January 12, 2010