Places of public worship designation confirms statutory recognition of named religious institutions' qualifying status. The Central Government, exercising powers under the relevant provision of the income-tax statute, notifies the following temples, mosques, gurdwaras and churches as places of public worship of renown throughout the State or States for the purposes of that provision, by naming the individual institutions and their locations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Places of public worship designation confirms statutory recognition of named religious institutions' qualifying status.
The Central Government, exercising powers under the relevant provision of the income-tax statute, notifies the following temples, mosques, gurdwaras and churches as places of public worship of renown throughout the State or States for the purposes of that provision, by naming the individual institutions and their locations.
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