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The Central Government notifies Shri Ram Janmbhoomi Teerth Kshetra as a place of historic importance and a place of public worship of renown. The notification applies for the purposes of clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961. The designation takes effect from the financial year 2020-2021, which is relevant to the assessment year 2021-2022.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 8th May, 2020 INCOME-TAX
S.O. 1434(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 “SHRI RAM JANMABHOOMI TEERTH KSHETRA” (PAN: AAZTS6197B) to be place of historic importance and a place of public worship of renown for the purposes of the said section from the year F.Y. 2020-2021, relevant to the Assessment Year 2021-2022.
[Notification No. 24/2020/F. No. 176/8/2017/ITA-I] PRAJNA PARAMITA, Director
