Place of public worship designation grants notified religious institutions entitlement to donor tax-deduction benefits under income tax rules. Central Government notifies Shri Kasi Kamakoteeswarer Mandir, Varanasi, as a place of public worship under section 80G of the Income-tax Act, 1961, by virtue of sub section (2)(b), thereby designating the temple as a religious institution whose donations are eligible for the tax treatment provided by that provision.