Notification: 357 Date of Issue : 29/11/2002 — Following games and sports specified under section 80G

What this is

Notification: 357 Date of Issue : 29/11/2002 was published on 29 November 2002. Its subject is Following games and sports specified under section 80G.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80G	s.133, s.332, s.354

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Notification No : 357

Date of Issue : 29/11/2002

Section(s) Referred : s. 80G

Notification No. 357 of 2002, dt. 29th Nov., 2002

In exercise of the -powers conferred by Explanation I 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 (xxi) Chess (ii) Hockey (xxii) Bridge (iii) Football (xxiii) Billiards (iv) Tennis (xxiv) Cycling (v) Golf (xxv) Yachting (vi) Rifle Shooting (xxvi) Flying (vii) Table Tennis (xxvii) Judo (viii) Polo (xxviii) Kho-kho (ix) Badminton (xxix) Horse-riding (x) Swimming (xxx) Motor-racing including motor cycle racing (xi) Athletics (xxxi) Mountaineering (xii) Volley-ball (xxxii) Body building (xiii) Badminton (xxxii) Soft ball (xiv) Wrestling (xxxiv) Carrom (xv) Basket-ball (xxxv) Rowing (xvi) Kabaddi (xxxvi) Archery (xvii) Weight-hfting (xxxvii) An equestrian sports not being (xviii) Gymnastics horse-racing (xix) Boxing (xx) Squash

[F.No.142/16/2002-TPL]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Notification No. 166/2025 [F. No. 300176/2/2025/ITA-I] / SO 5551(E) — Minstry of Finance 2 December 2025
Notification No. 40/2024 [F. No. 176/2/2023-ITA-I] / SO 1771(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2024
Notification No. 34/2023 [F. No. 370142/13/2023-TPL] / GSR 399(E) — Ministry of Finance 30 May 2023
Notification No. 29/2022 [F. No.176/2/2022-ITA-I] / SO 1770(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 11 April 2022
Notification No. 36/2021 [F. No. 176/1/2021/ITA-I]/SO 1698(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2021

← Notification: 359 Date of Issue : 2/12/2002 · Notification: 356 Date of Issue : 29/11/2002 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.