Circular No.395 – Income Tax The expression “charitable purpose” is defined in section 2(15) to include relief of the poor, education, medical relief and the advancement of any other object of general public utility.
Notification No. S.O.3835-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 ” The Arulmigu Rajagopalaswamy Temple, Mannargudi, Thanjavur District, Madras ” to be a place of public worship of renown throughout the State of Tamil Nadu.
