Explanation 4 to section 80G of the Income-tax Act, 1961 the Central Government specified following games in respect of the assessment year 2003-2004

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..... 57 Dated 29th November. 2002 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 specifies the following games and sports for the purposes of the said section in respect of the assessment year 2003-2004 and subsequent assessment years, namely:- (i) Cricket; (ii) Hockey; (iii) Football; (iv) Tennis; (v) G .....

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