Explanation 4 to section 80G of the Income-tax Act, 1961 the Central Government specified following games in respect of the assessment year 2003-2004 - 357/2002 - Income Tax

Explanation 4 to section 80G of the Income-tax Act, 1961 the Central Government specified following games in respect of the assessment year 2003-2004 NOTIFICATION No. 357 Dated 29th November. 2002 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 specifies the following games and sports for the purposes of the said section in respect of the assessment year 2003-2004 and subsequent assessment years, namely:- (i) Cricket; (ii) Hockey; (iii) Football; (iv) Tennis; (v) Golf (vi) Rifle Shooting (vii) Table Tennis (viii) Polo (ix) Badminton (x) Swimming (xi) Athletics (xii) Volley-ball (xiii) Badminton (xiv) Wrestling (xv) Basket-ball (xvi) Kabaddi (xvii) Weight-lifting (xviii) Gymnastics (xix) Boxing (xx) Squash (xxi) Chess (xxii) Bridge (xxiii) Billiards (xxiv) Cycling (xxv) Yachting (xxvi) Flying (xxvii) Judo (xxviii) Kho-kho (xxix) Horse-riding (xxx) Motor racing including motor cycle racing (xxxi) Mountaineering (xxxii) Body building (xxxiii) Soft ball (xxxiv) Carrom (xxxv) Rowing (xxxvi) Archery (xxxvii) An equestrian sports not being horse-racing 1 [ (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 lce Skating) and (li) Wushu ] F.No. 142/16/2002-TPL Sd/- (Rahul Navin) Under Secretary to the Government of India ******* Notes 1. Inserted vide Notification No. 3/2010 dated 12-1-2010