Section 80G notification designates St. Paul's Cathedral as historic and public place for tax-deduction eligibility under the Income-tax Act. The Central Government, exercising powers under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Notification No. S.O.2262 dated 21 5 1975, designates St. Paul's Cathedral, Chowringhee Road, Calcutta, as of historic, archaeological and artistic importance and as a place of public worship or renown throughout the State of West Bengal for the purposes of section 80G.