Archaeological and artistic designation under section 88(6) recognizes a temple for income tax Act treatment. Notification under section 88(6) of the Income tax Act, 1961 designates the Shri Devarajaswamy Devasthanam Temple, Little Kanchipuram, Madras State, as of archaeological and artistic importance for the purposes of that Act, effected by S.O.2575 dated 18 7 1964.
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Provisions expressly mentioned in the judgment/order text.
Archaeological and artistic designation under section 88(6) recognizes a temple for income tax Act treatment.
Notification under section 88(6) of the Income tax Act, 1961 designates the Shri Devarajaswamy Devasthanam Temple, Little Kanchipuram, Madras State, as of archaeological and artistic importance for the purposes of that Act, effected by S.O.2575 dated 18 7 1964.
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