Charitable donation eligibility affirmed as donations to a notified place of worship qualify for tax deduction under income tax law. Central Government notification designates The Kothandaramaswamy Temple at Madurantakam as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the tax regime governing charitable donation deductions, identifying the temple by name and locality and recording the administrative instrument and date of designation.
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.
Charitable donation eligibility affirmed as donations to a notified place of worship qualify for tax deduction under income tax law.
Central Government notification designates The Kothandaramaswamy Temple at Madurantakam as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the tax regime governing charitable donation deductions, identifying the temple by name and locality and recording the administrative instrument and date of designation.
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