Recognition under section 80G: temple designated as a public worship place, enabling tax-deduction eligibility for donations. The Central Government, exercising the power under sub-section (2)(b) of the Income-tax Act, notifies Sri Lakshminarasimhaswamy Temple, Ponvilainthakalathur, as a place of public worship of renown throughout the State of Tamil Nadu for purposes of section 80G, thereby recognising the temple's status for tax treatment relating to charitable donations.