Deemed corpus donation

Where the property of a registered non-profit organisation includes any temple, mosque, gurdwara, church or other place notified under section 133(1)(b)(vii), any sum or sums received by such registered non-profit organisation as donation for the purpose of renovation or repair of such temple, mosque, gurdwara, church or other place, may, at its option, be deemed as forming part of the corpus under section 339, if it— (a) maintains such corpus as separate identifiable;