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<h1>Shri Mahakaleshwar Mandir Samiti designated as public worship site under Section 80G(2)(b), enabling tax benefits.</h1> The Central Government, under Section 80G(2)(b) of the Income-tax Act, 1961, officially designates Shri Mahakaleshwar Mandir Samiti in Ujjain as a place of public worship recognized throughout India. This designation is for the purposes outlined in the specified provisions of the Act. The notification, numbered 73/2006 and dated March 21, 2006, formalizes this recognition, allowing for related tax benefits under the Income-tax Act.