MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Direct Taxes)
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 Gujarat State for the purposes of the said section from the Financial Year 2021-2022 relevant to the Assessment Year 2022-2023.
[Notification No. 36 /2021/F. No. 176/1/2021/ITA-I]
RAVINDER MAINI, Director