Central Government specifies Adhanoor Sri Renganathaswamy Temple, Adhanoor, Papanasam Taluk, Thanjavur District u/s 80G - S. O. 412 - Income Tax Act, 1961
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Place of Public Worship designation under section 80G limited to repair and renovation, subject to monetary and time limits. Central Government specifies Adhanoor Sri Renganathaswamy Temple as a place of public worship for purposes of the Income-tax Act provision permitting deductions for donations; the notification limits eligibility to repair and renovation works, caps the eligible expenditure at Rs. 16,70,000, and provides that the specification ceases to be effective after 31-3-2002.
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.
Place of Public Worship designation under section 80G limited to repair and renovation, subject to monetary and time limits.
Central Government specifies Adhanoor Sri Renganathaswamy Temple as a place of public worship for purposes of the Income-tax Act provision permitting deductions for donations; the notification limits eligibility to repair and renovation works, caps the eligible expenditure at Rs. 16,70,000, and provides that the specification ceases to be effective after 31-3-2002.
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