Tax deduction eligibility for donations: temple notified as a public worship place subject to accounting and renovation-use conditions. Notification designates Arulmigu Sri Varasidhi Vinayagar Koil, Nungambakkam, Madras, as a place of public worship of renown for purposes of section 80G, on the condition that the temple maintain separate books of account and that donations received be utilised exclusively for the renovation of the temple.