Tax deduction eligibility for donations to notified temples requires separate accounting and exclusive use of funds for renovation. Notification designates specified temples as qualifying places of historical importance and public worship for donor tax benefits, subject to conditions that each temple maintain separate books of account for such donations and that the donations be utilised exclusively for renovation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction eligibility for donations to notified temples requires separate accounting and exclusive use of funds for renovation.
Notification designates specified temples as qualifying places of historical importance and public worship for donor tax benefits, subject to conditions that each temple maintain separate books of account for such donations and that the donations be utilised exclusively for renovation.
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