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<h1>Panniyanikara Sree Durga Bhagavathy Temple gains recognition under Income-tax Act Section 80G(2)(b) for public worship tax benefits.</h1> The Central Government, exercising powers under section 80G(2)(b) of the Income-tax Act, 1961, has officially recognized Panniyanikara Sree Durga Bhagavathy Temple in Panniyanikara, Calicut, as a renowned place of public worship in Kerala. This notification, dated July 1, 1980, under Notification No. S.O.3123, grants the temple certain tax benefits as per the provisions of the Income-tax Act.