Charitable donation deduction eligibility affirmed for specified temple's repair and renovation under Section 80G, subject to a capped amount. Central Government specifies Arulmigu Thiruvaleeswarar Temple, Madras, administered by the Hindu Religious and Charitable Endowment Department of Tamilnadu, as a place of historical and archaeological importance and a place of worship of renown for the purposes of Section 80-G, limited to repair and renovation work of the temple to the extent of Rs. 3,25,000.