CBDT notifies Shri Ram Janmabhoomi Teerth Kshetra for benefit of deduction u/s 80G for donations made from AY 2021-22
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 24/2020
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.
[F.No.176/8/2017/ITA-I]
PRAJNA PARAMITA, Director
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- AO is under an obligation to assign reasons for rejecting explanation of the assessee
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