Specification of place of public worship under 80G permits deductible donations for repair and renovation subject to fund or expiry limits. Specification under section 80G designates Radhakrishna Mandir, Calcutta as a place of public worship for purposes of donor tax-deduction, limited exclusively to funds raised for repair and renovation. The specification is conditional and remains effective only until the authorised repair/renovation fund target is reached or until a prescribed terminal date, 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.
Specification of place of public worship under 80G permits deductible donations for repair and renovation subject to fund or expiry limits.
Specification under section 80G designates Radhakrishna Mandir, Calcutta as a place of public worship for purposes of donor tax-deduction, limited exclusively to funds raised for repair and renovation. The specification is conditional and remains effective only until the authorised repair/renovation fund target is reached or until a prescribed terminal date, whichever is earlier.
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