Income-tax (26th Amendment) Rules, 2002

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..... Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (26th Amendment) Rules, 2002. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 18AAAA, the following rule shall be inserted, namely:- "18AAAAA. Guidelines fo .....

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..... grants to any association or institution affiliated to it; (d) the association or institution applies the amount received by way of donation referred to in clause (c of sub-section (2) of section 80G for purposes of development of infrastructure for games or sports in India or for sponsoring of games or sports in India; . (e) the association or institution maintains regular accounts of its r .....

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