Section 80G recognition: temple designated a place of public worship for purposes of the Income tax Act. The Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, notified the Sri Veera Bhadra Swami and Durga Papanaseswara Swamy Temple, Lepakshi, Anantapur District, as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the said section.