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    <title>Section 80G(2)(b) of the Income-tax Act, 1961 specifies the &quot;Umrigar Agiary&quot; complex situated at Fatehganj, Vadodara and &quot;Dokhma Complex&quot; situated at Vishwamitri, Vadodara owned by Parsi Panchayat Charitable Fund, Vadodara</title>
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    <description>Declaration that the &quot;Umrigar Agiary&quot; and &quot;Dokhma Complex&quot; owned by Parsi Panchayat Charitable Fund, Vadodara are places of public worship of renown throughout Gujarat under clause (b) of sub section (2) of Section 80G, enabling donations for those sites to receive the tax treatment of that provision. The notification confines the benefit to donations for repair or renovation of the complexes and subjects eligibility to an annual monetary ceiling for such contributions.</description>
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      <description>Declaration that the &quot;Umrigar Agiary&quot; and &quot;Dokhma Complex&quot; owned by Parsi Panchayat Charitable Fund, Vadodara are places of public worship of renown throughout Gujarat under clause (b) of sub section (2) of Section 80G, enabling donations for those sites to receive the tax treatment of that provision. The notification confines the benefit to donations for repair or renovation of the complexes and subjects eligibility to an annual monetary ceiling for such contributions.</description>
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