Notification No. 36/2021 [F. No. 176/1/2021/ITA-I]/SO 1698(E)


Quick Summary
The Central Board of Direct Taxes has notified the Maa Umiya Temple, managed by Vishv Umiya Foundation in Ahmedabad, as a place of artistic importance and public worship. This designation applies throughout Gujarat. Consequently, donations made to the temple are eligible for tax deductions under Section 80G of the Income-tax Act, 1961, starting from the Financial Year 2021-2022.

MINISTRY OF FINANCE (Department of Revenue) (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 23rd April, 2021 S.O. 1698(E).In the exercise of the powers conferred by clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Maa Umiya Temple managed by Vishv Umiya Foundation at Jaspur, Ahmedabad (PAN: AACTV3807E) to be place of artistic importance and a place of public worship of renown throughout the state of G
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FAQ :

The notification designates the Maa Umiya Temple as a place of artistic importance and public worship, making it eligible for tax deductions under Section 80G.

The Maa Umiya Temple managed by Vishv Umiya Foundation at Jaspur, Ahmedabad, with PAN AACTV3807E, is being notified.

Donations made to the notified temple are eligible for deductions under Section 80G of the Income-tax Act, 1961.

The tax benefits are applicable from the Financial Year 2021-2022, relevant to the Assessment Year 2022-2023.

No, the temple is notified as a place of public worship of renown throughout the Gujarat State.

 

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