Designation of historic religious property enables tax recognition of Shri Jagannath Temple, Puri as culturally significant. The Central Government, exercising powers under sub-section (6) of section 88 of the Income-tax Act, 1961, issues Notification No. S.O.1337 dated 15-4-1965 notifying Shri Jagannath Temple, Puri to be of historic, archaeological and artistic importance for the purposes of that section.