Donation deduction eligibility for a place of public worship limited to repair/renovation and subject to time and funding caps. The Central Government specified the Sarbamangala Trust Board, Burdwan, as a place of public worship of renown for donation deduction purposes, exercising powers under clause (b) of sub section (2) of the relevant income tax provision. The specification is limited to donations for repair and renovation, subject to a prescribed monetary ceiling and a temporal cut off, and ceases once the stated amount is collected or on the prescribed 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.
Donation deduction eligibility for a place of public worship limited to repair/renovation and subject to time and funding caps.
The Central Government specified the Sarbamangala Trust Board, Burdwan, as a place of public worship of renown for donation deduction purposes, exercising powers under clause (b) of sub section (2) of the relevant income tax provision. The specification is limited to donations for repair and renovation, subject to a prescribed monetary ceiling and a temporal cut off, and ceases once the stated amount is collected or on the prescribed date, whichever is earlier.
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