Section(s) Referred: 80G ,80G(2) ,80G(2)(b)Online GST Certification Course by TaxGuru & MSME- Click here to Join
Statute: INCOME TAX
Date of Issue: 19/7/1988
In exercise of the powers conferred by sub-clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the ” Trikkangode Sri Randumoorthy Temple ” to be a place of historical importance in the State of Kerala for the purpose of the said section on the condition that the temple will maintain separate books of accounts for this purpose and that the donations received will be utilised exclusively for the renovation of the temple.
[No. 8038/F. No. 176/2/88-IT(AI)