Designation as place of public worship under section 80G enables donors to claim tax deductions for qualifying donations. Notification designates Thirumoozhikulam Shree Lakshmana Perumal Temple, Ankamali, Kerala, as a place of public worship under the Income-tax Act, declaring it to be of renown throughout the State of Kerala and thereby qualifying it for treatment relevant to the tax characterisation of donations.
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Provisions expressly mentioned in the judgment/order text.
Designation as place of public worship under section 80G enables donors to claim tax deductions for qualifying donations.
Notification designates Thirumoozhikulam Shree Lakshmana Perumal Temple, Ankamali, Kerala, as a place of public worship under the Income-tax Act, declaring it to be of renown throughout the State of Kerala and thereby qualifying it for treatment relevant to the tax characterisation of donations.
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