# The Finance Act, 2000, Section 31: Amendment of section 80G

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/31/

## Text

Amendment of section 80G. 31. In section 80G of the Income-tax Act, with effect from the 1st day of April, 2001,— (a) in sub-section (1), in clause (i), after the words, brackets, figures and letter "sub-clause (vii) of clause (a)", the words, brackets and letter "or in clause (c)" shall be in­serted; (b) in sub-section (2), after clause (b), the following clause shall be inserted, namely:— "(c) any sums paid by the assessee, being a company, in the previous year as donations to the Indian Olympic Association or to any other association or institution as notified by the Cen­tral Government under clause (23) of section 10 for— (i) the development of infrastructure for sports and games; or (ii) the sponsorship of sports and games, in India."; (c) in sub-section (4), for the word, brackets and letter "clause (b)", the words, brackets and letters "clauses (b) and (c)" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.