Recognition under section 80G: temple notified as a place of public worship eligible for tax-related recognition. The Central Government, in exercise of powers under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Sri Velukkai Azhagiya Singa Perumal Temple, Kancheepuram, to be a place of public worship of renown throughout the State of Tamil Nadu, thereby recognising it for purposes of the provision.