Tax deduction eligibility: donations to a specified temple qualify for repair and renovation relief subject to cap and time limit. Central Government specifies Arulmigu Sree Subramanya Swamy Temple, Thirupparankundram, Madurai as a place of public worship for tax-deduction purposes; the specification applies only to donations for repair and renovation, is subject to a monetary ceiling, and will cease after three years from notification or upon collection of the capped amount, whichever is earlier.
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.
Tax deduction eligibility: donations to a specified temple qualify for repair and renovation relief subject to cap and time limit.
Central Government specifies Arulmigu Sree Subramanya Swamy Temple, Thirupparankundram, Madurai as a place of public worship for tax-deduction purposes; the specification applies only to donations for repair and renovation, is subject to a monetary ceiling, and will cease after three years from notification or upon collection of the capped amount, whichever is earlier.
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