Place of worship designation under Income Tax notifies Shri Purshotamaperumal Temple as renowned across the state. Central Government, under sub-section (6) of section 88 of the Income-tax Act, 1961, notifies Shri Purshotamaperumal Temple, Nangoor, Madras, as a place of worship of renown throughout the State of Madras, thereby recording statewide recognition of the temple within the Act's regulatory framework.