Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 17/10/1988
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 “Sri Kumaraswamy Temple, Hanumanthonagar, Bangalore” to be a place of public worship of renown throughout the State of Karnataka 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.
This notification will be valid up to the period covered by the assessment year 1993-94.
[No. 8123/F.No. 176/31/88-IT (AI)