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Ramesh Sharma
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Ramesh SharmaEnlightened
Asked: September 20, 20242024-09-20T20:52:52+05:30 2024-09-20T20:52:52+05:30In: GST

Whether sports authority of India is considered as local authority?

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Whether sports authority of India is considered as local authority?
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    1. CA Vishnu Ram Enlightened
      2025-02-26T17:51:01+05:30Added an answer on February 26, 2025 at 5:51 pm

      No, SAI is not considered a local authority under the Income Tax Act. As per Section 10(20) of the Income Tax Act, a local authority includes:✅ Panchayats under Article 243(d) of the Constitution.✅ Municipalities under Article 243P.✅ Municipal Committees, District Boards, or similar authorities respRead more

      No, SAI is not considered a local authority under the Income Tax Act.

      As per Section 10(20) of the Income Tax Act, a local authority includes:
      ✅ Panchayats under Article 243(d) of the Constitution.
      ✅ Municipalities under Article 243P.
      ✅ Municipal Committees, District Boards, or similar authorities responsible for local governance and civic functions.

      Hence, SAI is an Autonomous Body with No Local Governance Role and neither has any Statutory Authority for Local Self-Governance. It operates under the supervision of the Ministry of Youth Affairs & Sports, Government of India.

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