Recognition as place of public worship confers eligibility under section 80G for Shri Parthasarathy Kshethra Bharana Sangam. Notifies Shri Parthasarathy Kshethra Bharana Sangam, Guruvayur, as a place of public worship under the Income-tax Act, by exercise of the statute's notification power, and states the Sangam is of renown throughout the State of Kerala for the purposes of the Act's charitable donation provisions.