Under section 80G(2)(b) the Central Government Notified “Arulmigu Kapaleeswarar Thirukoil, Mylapore, Chennai,” to be place of historic importance and a place of public worship - 87/2017 - Income Tax Act, 1961
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Charitable donation eligibility expanded by recognizing a temple as a place of historic importance and public worship for section 80G. A central government notification designates Arulmigu Kapaleeswarar Thirukoil, Mylapore, Chennai, as a place of historic importance and as a place of public worship of renown throughout the State of Tamil Nadu, for the purposes of the charitable donation deduction provision under the Income tax law, thereby applying the fiscal qualification in respect of donations related to the specified temple.
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 expanded by recognizing a temple as a place of historic importance and public worship for section 80G.
A central government notification designates Arulmigu Kapaleeswarar Thirukoil, Mylapore, Chennai, as a place of historic importance and as a place of public worship of renown throughout the State of Tamil Nadu, for the purposes of the charitable donation deduction provision under the Income tax law, thereby applying the fiscal qualification in respect of donations related to the specified temple.
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