Notification No. 3

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

What this is

Notification No. 3 was published on 12 January 2010. Its subject is 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.

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.

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)], DATED 12-1-2010

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.
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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

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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.