Place of historic and public worship designation enables tax deduction eligibility for donations under the Income tax Act. Central Government notification designates Shri Subramaniaswamy Temple, Kumaravayalur, Trichy District, Tamil Nadu as a place of historic and public worship for the purposes of the Income tax Act, using powers under sub section (2)(b) of Section 80G, thereby rendering donations eligible for the statutory deduction framework applicable to qualifying religious institutions.