Notification No. S.O.2440 – Income Tax In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Arulmigu Sthala Sayana Perumal Temple, Mamallapuram, to be a place of public worship of renown throughout the State of Tamil Nadu.