Donation deduction eligibility limited to repairs and renovation of a designated temple; other infrastructure donations excluded from relief. Notification designates Shri Subramaniaswamy Thirukoil, Thiruchendur as a place of public worship for tax relief and confines deductible donations to those made for repairs and renovation of the temple; donations for other purposes such as retaining walls, terrace works, roads, market or information centre do not qualify for deduction under this notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Donation deduction eligibility limited to repairs and renovation of a designated temple; other infrastructure donations excluded from relief.
Notification designates Shri Subramaniaswamy Thirukoil, Thiruchendur as a place of public worship for tax relief and confines deductible donations to those made for repairs and renovation of the temple; donations for other purposes such as retaining walls, terrace works, roads, market or information centre do not qualify for deduction under this notification.
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