Historic importance designation under section 88(6): temple and charities notified for income tax recognition and related tax treatment. The Central Government, exercising the power under sub-section (6) of section 88 of the Income-tax Act, issued S.O.3801 dated 24-10-1964 notifying Sri Kanyaka Parameswari Devasthanam & Charities, Kotwal Market, Madras, as being of historic, archaeological and artistic importance for the purposes of the said section, thereby placing the institution within the statutory category for tax treatment applicable to notified cultural and charitable properties.
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Provisions expressly mentioned in the judgment/order text.
Historic importance designation under section 88(6): temple and charities notified for income tax recognition and related tax treatment.
The Central Government, exercising the power under sub-section (6) of section 88 of the Income-tax Act, issued S.O.3801 dated 24-10-1964 notifying Sri Kanyaka Parameswari Devasthanam & Charities, Kotwal Market, Madras, as being of historic, archaeological and artistic importance for the purposes of the said section, thereby placing the institution within the statutory category for tax treatment applicable to notified cultural and charitable properties.
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