Recognition of place of public worship under section 88(6) notifies a temple as renowned for tax purposes. Notification under sub-section (6) of section 88 designates a specific temple as a place of public worship recognised for purposes of the Income-tax Act, the central government exercising statutory power to notify institutions of renown throughout a region and thereby identifying the temple as meeting the renown criterion for the statutory tax scheme.
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.
Recognition of place of public worship under section 88(6) notifies a temple as renowned for tax purposes.
Notification under sub-section (6) of section 88 designates a specific temple as a place of public worship recognised for purposes of the Income-tax Act, the central government exercising statutory power to notify institutions of renown throughout a region and thereby identifying the temple as meeting the renown criterion for the statutory tax scheme.
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