Rule 64 — Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv). Made under s.133 of the Income-tax Act, 2025.
Rule 64 gives effect to Section 133 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.
The rule sets the procedure for specifying an association or institution for notification under section 133(1)(a)(xxiv), and fixes how long the notification runs.
Sub-rule (1) requires the Central Government to satisfy itself of five things about the association or institution. Its object must be the control, supervision, regulation or encouragement in India of the games or sports notified under section 133(7)(e). It must have a proven record of dedication to the development of infrastructure or promotion of sports or games for at least a period of three years. It must not distribute any part of its income in any manner to its members, except as grants to any association or institution affiliated to it. It must apply the amount received by way of donation referred to in section 133(1)(a)(xxiv) for the development of infrastructure for games or sports in India or for sponsoring of games or sports in India. And it must maintain regular accounts of its receipt and expenditure and file its return of income regularly.
Sub-rule (2) provides that the notification issued by the Central Government under section 133(1)(a)(xxiv) shall be effective for up to three tax years, including any assessments for tax years prior to the notification date, as specified in the notification.
Section 133(1)(a)(xxiv) works through donations to a notified body, so the notification is what makes the donation count and the rule is what the Central Government must satisfy itself about before issuing it. The five conditions test object, track record, non-distribution, application of the donation and ordinary compliance — the things that separate a sports body from a conduit. Sub-rule (2) then stops a notification from running indefinitely.
| What | Figure | The condition on it | Where |
|---|---|---|---|
| Length of the proven record required | At least three years | Of dedication to the development of infrastructure or promotion of sports or games | Sub-rule (1)(b) |
| Effective period of the notification | Up to three tax years | As specified in the notification; it may include assessments for tax years prior to the notification date | Sub-rule (2) |
The three-year proven record in sub-rule (1)(b) is a floor for entry and the three tax years in sub-rule (2) is a ceiling on the output, and the two figures are unrelated. Sub-rule (2) is an outer limit, not a fixed term: the notification is effective for up to three tax years as specified in it, so how long any particular notification runs is read off the notification and not off the rule. The notification may reach backwards, covering assessments for tax years prior to its date, which matters where a donation was made before the notification issued. Sub-rule (1)(c) does not forbid all outward payments to members — grants to an association or institution affiliated to the body are expressly carved out — but any other distribution of income to members is fatal. The games or sports themselves are not listed here; they are those notified under section 133(7)(e).
A national federation for a game notified under section 133(7)(e) has run age-group competitions and built training facilities for six years, pays nothing out to its members except grants to its affiliated state associations, keeps regular accounts and files its returns. It can be specified, and the Central Government issues a notification stating that it is effective for three tax years. A donor who gave to it in the tax year before the notification date can still be within section 133(1)(a)(xxiv) if the notification says so, because sub-rule (2) permits it to include assessments for prior tax years.
A sports body meets it when applying to be specified and in the notification that results. A donor never files under this rule but relies on it indirectly, since the deduction claimed in the return depends on the association being notified and on the period the notification specifies.
has a proven record of dedication to the development of infrastructure or promotion of sports or games for at least a period of three years
The notification issued by the Central Government under section 133(1)(a)(xxiv) shall be effective for up to three tax years, including any assessments for tax years prior to the notification date, as specified in the notification.