SECTION 80G(2)(b ) OF THE INCOME-TAX ACT, 1961 – DEDUCTIONS – DONATIONS TO RELIGIOUS/CHARITABLE FUNDS, ETC., – NOTIFIED PLACES OF WORSHIP
NOTIFICATION NO. 26/2009, DATED 16-3-2009
In exercise of the powers conferred by clause (b) of sub-section (2) of the section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares the “Umrigar Agiary” complex situated at Fatehganj, Vadodara and “Dokhma Complex” situated at Vishwamitri, Vadodara owned by Parsi Panchayat Charitable Fund, Vadodara to be a place of public worship of renown throughout the State of Gujarat.
This notification will be valid only for the repair or renovation work to the extent of rupees five lakhs only per year on the donation for the purpose of said section.
[F.No.178/31/2004-ITA.I
