Section 80G recognition designates temple as place of public worship with statewide renown under central notification The Central Government, exercising powers under section 80G of the Income-tax Act, notifies Sri Mazhileeswarar and Sri Ponnachiamman Temple, Perunthalaiyur, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu by notification dated 21 January 1982.