Whether sports authority of India is considered as local authority?
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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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