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In exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Thalayakkulam Sree Durga Kshetra Temple, Kuzhur, Kerala, to be a place of public worship of renown throughout the State of Kerala for the purpose of the said section on the condition that the temple will maintain separate books of account for the purpose and the donations received will be utilised exclusively for the renovation of the temple.