Notification: S.O.3125
Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Date of Issue: 4/5/1983

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 Subramaniaswamy Thirukoil, Thiruchendur (Tamil Nadu), to be a place of public worship of renown throughout the State of Tamil Nadu. It is clarified that for the purposes of this notification donations for repairs/renovation of the temple only will qualify for relief under section 80G(2)(b). Other donations such as for construction of retaining wall for cottages, Devasthanam terrace repairs, forming road, rice-market, information centre, etc., will not qualify for deduction under this notification.

[No. 5162 /F. No. 176/23/83–IT(AI)]

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