Recognition of historic temple under income tax law grants charitable deduction eligibility for donations and tax purposes. Central Government notification designates Arulmighu Subramaniaswamy Temple, Kumaravayalur, Trichy District, as of historic importance for purposes of the Income-tax Act provision concerning charitable contributions, thereby classifying the temple for tax-related recognition tied to donations under the power conferred by clause (b) of sub-section (2).