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Provisions expressly mentioned in the judgment/order text.
The Central Government, exercising powers under section 80G(2)(b) of the Income-tax Act, 1961, notifies a specified temple in Bhuleshwar, Mumbai, managed by a named public trust in Maharashtra, as a place of historic importance and public worship renowned in Maharashtra and Gujarat. This notification grants section 80G benefits specifically for renovation or repair of the temple, up to a maximum contribution limit of Rs. 50,00,00,000 (Rupees Fifty Crore only). The approval remains effective until the earlier of collection of the sanctioned amount or 31 March 2030, after which the notification ceases to have effect.
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