Specification under section 80G: Shri Omkareshwar Temple Trust recognised as a public place of worship for tax purposes. Central Government specifies Shri Omkareshwar Temple Trust, Mandhata, Madhya Pradesh, as a place of public worship for the purposes of Section 80G of the Income-tax Act, 1961, limited to recognition throughout the State of Madhya Pradesh and valid only for repair and renovation work subject to the stated expenditure ceiling.