Tax recognition under section 80G: notification designates a temple as a place of public worship enabling eligibility for deductions. Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies Sri Giriraja Kannigalambal Sametha Srijalanatheswara Alayam as a place of public worship of renown throughout the State of Tamil Nadu by Notification No. S.O.3638 dated 1 8 1986 (No. 6833/F. No. 176/43/86 IT(AI)).