CBDT notifies Maa Umiya Temple managed by Vishv Umiya Foundation Ahmedabad u/s 80G of Income tax Act as place of artistic importance and a place of public worship of renown
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Direct Taxes)
Notification No. 36 /2021
New Delhi, the 23rdApril, 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.
[F. No. 176/1/2021/ITA-I]
RAVINDER MAINI, Director
- Banks authorised to import only gold for FY 2025-26 from 01.04.2025 to 31.03.2026
- Under POCM, selling/Admin costs allowable despite no revenue declared – ITAT
- AO can’t use reverse computation using TDS amount for disallowance u/s 40(a)(ia)
- Once loans is repaid in subsequent years, addition u/s 68 cannot be made
- Viksit Bharat Guarantee for Rozgar & Ajeevika Mission-Gramin “VB-GRAM-G” notified




