Recognition under section 80G: Sri Swaminathaswamy Devasthanam designated as place of public worship for tax purposes. Notification designates Sri Swaminathaswamy Devasthanam, Swamimalai, Kumbakonam Taluk, as a place of public worship under sub section (2)(b) of section 80G of the Income tax Act, recognising the temple as of renown throughout Tamil Nadu and thereby bringing it within the statutory category relevant to donations and tax treatment under that provision.
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Provisions expressly mentioned in the judgment/order text.
Recognition under section 80G: Sri Swaminathaswamy Devasthanam designated as place of public worship for tax purposes.
Notification designates Sri Swaminathaswamy Devasthanam, Swamimalai, Kumbakonam Taluk, as a place of public worship under sub section (2)(b) of section 80G of the Income tax Act, recognising the temple as of renown throughout Tamil Nadu and thereby bringing it within the statutory category relevant to donations and tax treatment under that provision.
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