Tax deduction eligibility: Arulmigu Nadiamman Temple declared a place of public worship under section 80G. The Central Government, exercising the power conferred by clause (b) of sub section (2) of section 80G of the Income tax Act, notifies the Arulmigu Nadiamman Temple, Pattukottai, Thanjavur District, Tamil Nadu, to be a place of public worship of renown throughout the State for the purposes of the said section.