Declaration of place of public worship enables tax treatment for donations toward repair or renovation, subject to an annual cap. Declaration that the 'Umrigar Agiary' and 'Dokhma Complex' owned by Parsi Panchayat Charitable Fund, Vadodara are places of public worship of renown throughout Gujarat under clause (b) of sub section (2) of Section 80G, enabling donations for those sites to receive the tax treatment of that provision. The notification confines the benefit to donations for repair or renovation of the complexes and subjects eligibility to an annual monetary ceiling for such contributions.