Notification of Shree Balakrishna Lalji & other deities temple as a place of historic importance · 166 / 2025/F. No. 300176/2/2025/ITA-I
CBDT notification 166 / 2025/F. No. 300176/2/2025/ITA-I · 02 Dec 2025
Official title
notification no. 166/2025 f. no. 300176/2/2025/ita i / so 5551 e
Official record
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Check the official recordWhat changed
The Central Government notifies the Shree Balakrishna Lalji & other deities temple in Mumbai as a place of historic importance and public worship. This status applies throughout the states of Maharashtra and Gujarat under section 80G of the Income-tax Act, 1961. The notification applies only to renovation or repair costs up to 50 crore rupees. The notification expires when the temple collects this amount or on 31 March 2030, whichever occurs first.
Key dates
- Expiry date of notification
- 31 Mar 2030
- Date of notification
- Not dated
Who is affected
- Shree Balakrishna Lalji & other deities temple, Bhuleshwar, Mumbai
Document text
MINSTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES ) NOTIFICATION New Delhi, the 2nd December, 2025 (INCOME –TAX)
S.O. 5551(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 “Shree Balakrishna Lalji & other deities temple” Bhuleshwar, Mumbai managed by Mota Mandir Trust, Mumbai, Maharashtra (PAN: AABTM9049C) to be place of historic importance and a place of public worship of renown throughout the states of Maharashtra and Gujarat for the purposes of the said section.
The Notification will be valid only for the renovation or repair of the “Shree Balakrishna Lalji & other deities temple” Bhuleshwar, Mumbai to the extent of Rs. 50,00,00,000/-(Rupees Fifty Crore only) and will cease to be effective after the said amount has been collected or on 31.03.2030, whichever is earlier.
[Notification No. 166 / 2025/F. No. 300176/2/2025/ITA-I] INDU BALA, Dy. Secy.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 02 Dec 2025
- Document number
- 166 / 2025/F. No. 300176/2/2025/ITA-I
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax