Amendment of section 80G

Q: When was Section 26 of the Finance Act, 2024 (No. 2) enacted?

Section 26 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 26, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

In force As on 07 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 26 of the Finance Act, 2024 (No. 2) deals with amendment of section 80G. Amendment of section 80G. 26. In section 80G of the Income-tax Act,— (a) | in sub-section (2), in clause (a), in sub-clause (iiihg), for the words "the National Sports Fund to be set up", the words "the National Sports Development Fund set up" shall be substituted with effect from the 1st day of Apr The Act was enacted on 16 Aug 2024.

Amendment of section 80G.
26. In section 80G of the Income-tax Act,—
(a) in sub-section (2), in clause (a), in sub-clause (iiihg), for the words "the National Sports Fund to be set up", the words "the National Sports Development Fund set up" shall be substituted with effect from the 1st day of April, 2025;
(b) in sub-section (5), with effect from the 1st day of October, 2024,—
(I) in the first proviso,—
(i) in clause (iii), for the words "whichever is earlier;", the words "whichever is earlier; or" shall be substituted;
(ii) in clause (iv),—
(a) the words "in any other case," shall be omitted;
(b) in sub-clause (B), the portion beginning with the words "and where no income or part" and ending with the words "such application," shall be omitted;
(II) in the second proviso, in clause (ii), in sub-clause (b), for item (B), the following item shall be substituted, namely:—
"(B) if he is not so satisfied, pass an order in writing, rejecting such application and cancelling its approval, if any, after affording it a reasonable opportunity of being heard;";
(III) for the third proviso, the following proviso shall be substituted, namely:—
"Provided also that the order under clause (i) and clause (iii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of three months and one month, as the case may be, calculated from the end of the month in which the application was received:";
(IV) after the third proviso, the following proviso shall be inserted, namely:—
"Provided also that the order under sub-clause (b) of clause (ii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of six months from the end of the quarter in which the application was received:".
Section 26, The Finance Act, 2024 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 80G Deduction in respect of donations to certain funds, charitable institutions, etc

Questions about Section 26

What does Section 26 of the Finance Act, 2024 (No. 2) deal with?

Section 26 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 80G". Amendment of section 80G. 26. In section 80G of the Income-tax Act,— (a) | in sub-section (2), in clause (a), in sub-clause (iiihg), for the words "the National Sports Fund to be set up", the words "the National Sports Development Fund set up" shall be substituted with effect from the 1st day of Apr

How do I find court cases under Section 26 of the Finance Act, 2024 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2024 (No. 2) 26, section 26 Finance Act, 2024 (No. 2), section 26 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 26 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Income-tax Act 80G (Deduction in respect of donations to certain funds, charitable institutions, etc), so none of them can safely be read on its own.

When was Section 26 of the Finance Act, 2024 (No. 2) enacted?

Section 26 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 26, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. -10716 words
2. Income-tax9063 words
49. Substitution of new Chapter for Chapter XIV-B4593 words
Fourth Schedule. -1864 words
138. Insertion of section 74A1329 words
89. Definitions889 words

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(a)		in sub-section (2), in clause (a), in sub-clause (iiihg), for the words "the National Sports Fund to be set up", the words "the National Sports Development Fund set up" shall be substituted with effect from the 1st day of April, 2025;
(b)		in sub-section (5), with effect from the 1st day of October, 2024,—

(i)		in clause (iii), for the words "whichever is earlier;", the words "whichever is earlier; or" shall be substituted;
(ii)		in clause (iv),—

(a)		the words "in any other case," shall be omitted;
(b)		in sub-clause (B), the portion beginning with the words "and where no income or part" and ending with the words "such application," shall be omitted;

(II)		in the second proviso, in clause (ii), in sub-clause (b), for item (B), the following item shall be substituted, namely:—
		"(B) if he is not so satisfied, pass an order in writing, rejecting such application and cancelling its approval, if any, after affording it a reasonable opportunity of being heard;";
(III)		for the third proviso, the following proviso shall be substituted, namely:—
		"Provided also that the order under clause (i) and clause (iii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of three months and one month, as the case may be, calculated from the end of the month in which the application was received:";
(IV)		after the third proviso, the following proviso shall be inserted, namely:—
		"Provided also that the order under sub-clause (b) of clause (ii) of the second proviso shall be passed in such form and manner as may be prescribed, before expiry of the period of six months from the end of the quarter in which the application was received:".