Section(s) Referred: 80G ,80G(2) ,80G(2)(b)
Statute: INCOME TAX
Date of Issue: 17/11/1982
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 Sree Ayyappa Temple, Madras, 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/renovations only will qualify for relief under section 80G(2)(b).
[No. 4970/F.No. 176/34/82-IT (AI)]