Place of public worship under section 80G: temple officially designated for state-wide recognition for tax deduction purposes. The Central Government, exercising the power conferred by sub-section (2)(b) of section 80G of the Income-tax Act, notifies Sri Arappaleeswarar Temple, Kollimalai P.O., Salem District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that section.