Historic importance designation under section 80G recognizes Arulmigu Sri Srinivasa Perumal Tirukoil for income-tax charitable status. Notification designates Arulmigu Sri Srinivasa Perumal Tirukoil, Nachiarkoil, Tanjore District, as of historic importance for the purposes of the income tax regime under the statutory power conferred by clause (b) of sub section (2) of the Income tax Act, 1961, formally recognizing the temple for tax treatment linked to its charitable and historic status.