Place of public worship designation under section 80G enables tax-deduction eligibility for the notified temple. Central Government notification designates Shri Anandavalli Sametha Sundaravarada Perumal Temple, Uttiramerur, Chingleput District, as a place of public worship for the purposes of section 80G, issued under sub-section (2)(b) and declaring the temple to be of renown throughout the State of Tamil Nadu.