Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 30/5/1984
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 “Shri Venkateswara Swamy Devasthanam (Temple), Dwaraka Thirumala, West Godawari District (Andhra Pradesh)”, to be a place of public worship renown throughout the State of Andhra Pradesh.
It is clarified that for the purposes of this notification donation for repairs/renovation only will qualify for deduction.
[No. 5845 F. No. 176/80/82-IT(AI)