SECTION 8OG l DONATIONS TO CERTAIN FUNDS,
CHARITABLE INSTITUTIONS, ETC.
[CORRESPONDING TO SECTION 15B OF THE 1922 ACT AND
SECTION 88 OF THE 1961 ACT (BEFORE) 1-4-1968]

524. Donations made in kind - Whether eligible for deduction - Position from assessment year 1964-65 onwards

Attention is invited to Board’s Letter F. No. 69/83/59-IT, dated 14-3-1960, on the above subject, stating that the benefit of section 15B of the 1922 Act may be given also in a case where an assessee makes a donation out of his stock-in-trade. The Board are advised that strictly legally, donations made in kind are not covered under section 15B of the 1922 Act, under which provisions, rebate is admissible only with regard to “any sums paid ... as donations”. The above expression contemplates donations only in the shape of money payment and not donations in kind. The instructions, contained in Board’s Letter F. No. 69/83/59/IT, dated 14-3-1960 may, accordingly, be treated as cancelled. Rebate of tax under section 15B section 88 may, therefore, be allowed only in respect of cash donations from the assessment year 1964-65 onwards.

Letter : F. No. 10/111/63-IT(A-I), dated 17-1-1964.¹

525. Whether donations can qualify for deduction even if these do not come out of income chargeable to tax

A question has been raised whether donations can qualify for rebate even if these do not come out of the income chargeable to tax. The Board’s view has been that rebate under section 88 is not dependent upon the condition that the contribution must have specially come out of income which is chargeable to tax. Even if the contribution is made out of the assessee’s non-taxable income, the rebate under section 88 would be allowed to the extent of the income chargeable to tax. There is also nothing in section 88 which may show that the donation should have come out of the taxable income of the year in which rebate is being claimed. Thus, even if the donations were paid out of another year’s income or out of income which was not includible in the assessment of the current year, the rebate under section 88 would still be available to the assessee.

Letter : F. No. 45/313/66-ITJ(61), dated 2-12-1966.

526. Whether deduction under the section is allowed from income of registered firms and only resultant net income is distributed for assessment in partners’ cases

1. The Allahabad High Court have held in their judgment dated 24-3-1971 in the case of CIT v. Bharat Bhandar [1974] 94 ITR 315 that rebate under sections 84 and 88 should be allowed to a registered firm as well as its partners. The Board has accepted the decision and has decided that the law as laid down by the Allahabad High Court should be applied to all cases covered by sections 15B/ 15C of the 1922 Act, and by the corresponding sections 88/84 of the 1961 Act, before their deletion by the Finance (No. 2) Act, 1967 with effect from April 1, 1968. Instructions apprising the departmental officers of this legal position had been issued on July 19, 1971.

2. Sections 84 and 88 of the 1961 Act were deleted by the Finance (No. 2) Act, 1967 with effect from April 1, 1968 and substituted by sections 80G and 80J replacing the system of tax rebate by a system of deduction in assessable income. After April 1, 1968, therefore, under the aforesaid new provisions, the deduction as prescribed has to be allowed from the income of registered firms and only the resultant net income distributed for assessment in the partners’ cases.

Circular : No. 123 [F. No. 279/112/73-ITJ], dated 31-10-1973.

527. Whether insurance company is eligible for deduction in respect of donation made by it to an institution or a fund

1. A question has arisen whether an insurance company, whose income is computed under section 44, read with the First Schedule, is eligible for rebate under section 88 in respect of donations made by it to any institution or fund fulfilling the conditions laid down in that section.

2. Section 44 is concerned only with the computation of income in the case of insurance business. Section 88 comes into play after the income has been computed as contemplated in section 44 and in accordance with the rules contained in the First Schedule. After the total income has been so determined, law lays down that in calculating the tax liability, rebate of income-tax should be given in respect of the donations made by an assessee as contemplated under section 88. Such a deduction from tax has to be given in the case of all the assessees including the insurance companies in the absence of any specific prohibition in the Act in this regard. The Board are accordingly advised that it would not be legal to refuse to grant the rebate of income-tax contemplated under section 88 in respect of donations made by insurance companies provided, of course, the amount of donation is paid out of the income of the company of the year in question.

Letter : F. No. 16/38/64-IT(B), dated 24-10-1964.

528. Fund/institution recognised under section 10(23C)(iv)/(v) - Whether recognition under section 80G is automatic

The Board had occasion to consider whether the recognition under section 80G of the Income-tax Act is automatic in the case of a fund or an institution notified by the Central Government under section 10(23C)(iv)/(v). The Board is of the view that this is not so. Recognition for purposes of section 80G is available when the fund or institution satisfies all the five conditions listed under section 80G(5). There may be instances of funds or institutions notified under section 10(23C)(iv)/(v) not fulfilling some of the conditions of section 80G(5). Explanation 3 to section 80G lays down that for the purpose of the section ‘charitable purpose’ does not include any purpose the whole or substantially the whole of which is of a religious nature, whereas such institution may be notified under section 10(23C)(v).

Circular : No. 416 [F. No. 176/11/84-IT(A-I)], dated 11-4-1985.

529. Donations to National Defence Fund [sub-clause (i) of clause (a) of sub-section (2)] by way of contributions by employees through pay-sheets - Certificate from employer stating total amount of deductions should be accepted as sufficient proof

It has been represented to the Board that some employers have decided to deduct contributions to the National Defence Fund every month from the pay of their employees through the pay-sheets and the amounts so deducted would be sent in lump sum for credit to the National Defence Fund. In such cases, the National Defence Fund would issue only one receipt for the lump sum paid by the employer. It has been suggested that a certificate from the employer stating the total amount of deductions made during the year should be accepted as a sufficient proof by the Income-tax Officer for the purposes of allowing a rebate to the employees. The Board have decided to accept the suggestion subject to the condition that at the end of the year the employer shows the total contributions paid by each employee in the remarks column of the annual return under section 206, and supports it with a statement showing the total contributions credited to the National Defence Fund in each month and the number and date of the receipts given by the National Defence Fund.

It has also decided that employers should be permitted to take into consideration the rebate admissible to employees on account of donations to the National Defence Fund deducted through the pay-sheets in calculating the amount of income-tax and super tax to be deducted at source from the pay of each employee. This permission may be granted by the Commissioner of Income-tax on the employer satisfying him that he has made a regular arrangement for depositing the money deducted from the employees into the National Defence Fund within seven days of such deduction.

Letter : F. No. 81/60/62-IT, dated 11-12-1962.

530. Donations by co-operative societies to National Defence Fund [sub-clause (i) of clause (a) of sub-section (2)] - Whether apportionment of donations between chargeable income and exempt income justified

It has been represented to the Board that several co-operative societies have made liberal contributions to the National Defence Fund. In most cases, only a part of their income is taxable on account of the exemptions given by section 81. The question has been raised whether the donations made by such co-operative societies to the National Defence Fund should be apportioned between the chargeable income and the exempt income. Attention is, in this connection, invited to the contrast between the wording used in section 87(1)(a) regarding rebate on the life insurance premia and section 88 regarding rebates on donations for charitable purposes. In the former section, rebate is admissible only in respect of amounts paid out of the income chargeable to tax. There is no such restriction in the latter section. Therefore, there is no legal justification for apportioning the amount of the donation between the chargeable income and the exempt income. Where the donation does not exceed the income chargeable to tax, no attempt should be made to apportion the donation between the chargeable and non-chargeable income.

A suggestion has been made that exemption should be given to donations made by co-operative societies to the National Defence Fund even when the amounts are paid out of the past reserves contained in the common good fund. This suggestion has not been accepted by the Board as an exemption can be given only in respect of an amount which is a part of the assessable income of the year.

Letter : F. No. 69/94/62-IT, dated 14-1-1963.

531. Donations by tea companies to Prime Minister’s Drought Relief Fund [sub-clause (iii) of clause (a) of sub-section (2)] - Whether apportionment of donations between chargeable income and exempt income justified

It has been represented to the Board that several tea companies have made liberal contributions to the Prime Minister’s Drought Relief Fund. As only 40 per cent of the income of tea companies is liable to tax under rule 8 of the Income-tax Rules the question has been raised whether the donations made by the tea companies to the Prime Minister’s Drought Relief Fund should be apportioned between the chargeable income and the exemption income. Attention in this connection is invited to the difference between the wording used in section 87(1)(a) regarding rebate on life insurance premia and section 88 [as it stood before 1-4-1965] regarding rebates on donations for charitable purposes. In the former section rebate is admissible only in respect of amounts paid out of the income chargeable to tax. There is no such restriction in the latter section. Therefore, the Board are advised that there is no justification for apportioning the amount of the donations between the chargeable income and the exempt income. Where the donation does not exceed the income chargeable to tax, no attempt should be made to apportion the donation between the chargeable and non-chargeable income.

Letter : F. No. 16/5/67-IT(A-I), dated 5-4-1967.

JUDICIAL ANALYSIS

Explained in - In Goodricke Group Ltd. (No. 1) v. CIT [1994] 72 Taxman 226 (Cal.), it was observed that circular makes it quite clear that there will not be any apportionment of the deduction under section 80G between the income chargeable under the Act and the agricultural income chargeable under the relevant Agricultural Income-tax Act.

532. Donation to Prime Minister’s National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] - Money order coupons to be treated as sufficient evidence of donation

Under the provisions of section 8OG deduction is allowable as spelt out in the said section on the sums paid by an assessee to the Prime Minister’s National Relief Fund. With a view to helping the donors to remit amounts of the donations to the Fund, the money orders addressed to the Prime Minister’s National Relief Fund have been exempted from payment of money order commission. Taking the advantage of this facility a large number of persons have sent their contributions to the fund through money orders. In the cases of persons who have sent their donations through the money orders, the money order coupons duly receipted by the Confidential Assistant-cum-Accounts Officer, Prime Minister’s Secretariat, may be treated as sufficient evidence of the donations having been made to the fund for purposes of allowing deduction under section 80G.

Circular : No. 178 [F. No. 176/82/75-IT(A-I)], dated 23-9-1975.

533. Any other fund or any institution [sub-clause (iv) of clause (a) of sub-section (2)] - Donation to whom is eligible for deduction as well as exemption from gift-tax

NOTIFICATION 1

Donations made to the Indian Council for Africa will qualify for exemption under section 88 in the hands of the donors up to the limits specified therein. The donations will also be exempt from gift-tax.

Letter : F. No. 69/22/63-IT, dated 28-9-1963.

NOTIFICATION 2

The Association of Principals of Technical Institutions (India) Building Fund, Delhi Polytechnic, Lothian Road, Delhi, has been constituted with the aim of developing technical education in the country. Donations to the fund are entitled to exemption in the hands of the donors under section 88 subject to the limits specified therein. The donations will also be exempt from gift-tax.

Letter : F. No. 69/13/62-IT, dated 20-7-1962.

NOTIFICATION 3

A National Foundation for Teachers’ Welfare under the Charitable Endowments Act, 1890, has been set-up by the Ministry of Education vide their Notification No. F. 17/90/61-A-III, dated 25-6-1962. It has been decided that donations to the National Foundation for Teachers’ Welfare shall be entitled to exemption in the hands of the donors under section 88 subject to the limits specified therein. The donation will also be exempt from gift-tax.

Letter : F. No. 69/34/62-IT, dated 11-7-1962.

534. Notified educational institutions for purposes of sub-clause (iiif) of clause (a) of section 80G

Educational institution	Notification
	No.	Date
Lady Amritbai Daga College for Women, Nagpur	SO 2846	21-9-1999

535. Procedure to be followed by voluntary organisations or associations and local bodies which are desirous of being included in list of institutions approved by Government of India for receiving donations for family planning purposes that qualify for deduction [sub-clause (vii) of clause (a) of sub-section (2)]

1. As you are aware, the National Population Policy Statement provides, inter alia, that full rebate will be allowed in the income-tax assessment for amounts given as donation for family planning purposes. This has been made possible under section 80G(2)(a)(vii). The rebate is limited to the qualifying limits as prescribed in section 80G(4).

2. Such donations can be made to :

a. the Central Government;

b. the State Governments/Union territories;

c. any such local authority, institutions or associations as may be approved in this behalf by the Central Government.

3. Organisations or associations which are desirous of being included in the list of institutions approved by the Government of India for receiving donations that qualify for income-tax rebate under section 80G(2)(a)(vii) should—

a. be registered as a society under the Societies Registration Act;

b. be registered as a charitable institution under section 12A(a);

c. give an application to the O.S. Division, Deptt. of Family Planning, Government of India requesting the Government of India to approve them for the purpose of receiving donations;

d. give an undertaking that they would utilise the donations solely for promoting family planning and that they would submit a statement of account after every six months to the O.S. Division, Deptt. of Family Planning, Government of India through the State Governments concerned.

4. Where an organisation is engaged not only in family planning activities but also in other activities, it should form a separate institution for family planning work registered under the Societies Registration Act and the Income-tax Act for the purpose of receiving such donations.

5. They should submit a report every year to the O.S. Division, Department of Family Planning, Government of India through the State Governments concerned explaining how the donations received have been utilised for family planning purpose.

6. The receipts to be issued to the donors for donations should clearly indicate, the names and addresses of the donors and the facts that the amounts were received for the purposes of promoting family planning. This is necessary to enable the donors to claim exemption under section 80G(2)(a)(vii). As regards the voluntary institutions or associations or local bodies that are approved by the Central Government for receiving such donations, separate notifications regarding such institutions will be issued by the Department of Revenue and Banking, Government of India.

7. The following organisations have so far been approved by the Government of India for purposes of section 80G(2)(a)(ii):

(1) Family Planning Association of India.

(2) Red Cross Society of India.

Letter : No. W. 110421/1/77-C & G (FP), dated 5/11-1-1977.

536. 100 per cent tax relief for donations made to Chief Minister’s Earthquake Relief Fund, Maharashtra

In the wake of the unfortunate earthquake which caused wide-spread devastation in certain areas of Maharashtra in the month of September, 1993, the Government of India has issued a Press Note informing the general public that all donations made to the Chief Minister’s Earthquake Relief Fund, Maharashtra, will qualify for 100% deduction, without any ceiling.

2. It was also stated in the Press Note that all donations made to the Chief Minister’s Relief Fund for earthquake relief, prior to the setting up of the fund mentioned in para 1 above, would also qualify for 100% deduction.

3. The Board have been receiving queries from various quarters as to whether the Drawing and Disbursing Officers can allow 100% deduction of the aforesaid donations from salaries, under section 80G of the Income-tax Act, 1961, while computing the tax liability of the employees who make such donations. The Board have decided that the D.D.Os can do so in the case of all donors upon being satisfied about the amount donated and the evidence of its receipt by the Fund.

4. In cases where the employees of an organisation make donations to the aforesaid Fund(s) through their employers, that is, by deduction from their pay through the pay bill, it is quite possible that the amounts so deducted would be sent in lump sum to the fund and the fund would issue only one receipt for the same to the employer. In such cases the employer shall furnish to the Fund a list showing the names and designations of the donors, and the amount donated individually, alongwith the cheque for the lump sum donation and have the list countersigned by the Fund. Besides, allowing 100% deduction at his level, wherever permissible, the employer should issue a certificate to the concerned employees stating the amount of deduction made, the number and date of the pay bill, and the number and date of the cheque by which the lump sum amount including the donation made by the concerned employee(s) was paid to the Fund, so that the same could be filed by the concerned employees with their returns of income, if necessary.

5. There would be no upper ceiling for the purpose of deduction in respect of the amount donated to the funds mentioned in paras 1 and 2 above. It may, however, be noted that no deduction will be allowed if the sum donated is less than Rs. 250.

Circular : No. 678, dated 10-2-1994.

537. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.M’s Cyclone Relief Fund

Under the provisions of section 80G of the Income-tax Act, 1961, contributions made to the A.P.C.M’s Cyclone Relief Fund have been made fully exempt from tax, and can hence be taken as a deduction from total income.

The Board is of the view that the said deduction can be made from total income while computing the tax to be deducted at source.

Circular : No. 752, dated 26-3-1997.

538. Submission of certificate for claiming deduction under section 80G in respect of donations made by an employee to the National Defence Fund, the Army Central Welfare Fund, the Indian Naval Benevolent Fund, the Air Force Central Welfare Fund

In view of the unforeseen and unavoidable developments taking place in Kargil and nearby areas, employees of Central Government, State Governments, Public Sector undertakings, Private Sector Companies and Corporations, and local authorities are making donations to the National Defence Fund and other funds, as referred to above, set up by the Central Government/Armed Forces of the Union, through their respective employers/organisations. An employee who is making such donations is eligible to claim deduction under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the recipient organisation. However, it may not be possible for every employee to obtain a certificate in respect of donations made through their organisation since the contributions to the fund(s) will be made in the form of a consolidated cheque. It is, therefore, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961, on the basis of the certificate issued by the DDO/Employer, in this behalf.

Circular : No. 777, dated 1-7-1999.

539. Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund and the Lieutenant Governor’s Relief Fund

In view of the occurrence of unforeseen national calamities of immense magnitude like the Orissa Cyclone, employees of the Central Government, State Government, Public Sector Undertakings, Private Sector Companies and Corporations, and local authorities are making donations to the Prime Minister’s Relief Fund, the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund through their respective employers/organisations. An employee who is making such donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. However, it may not be possible for every employee to obtain separate certificates in respect of donations made to such funds since the contributions made to these funds will be in the form of a consolidated cheque. It is, hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the DDO/Employer in this behalf.

Circular : No. 782, dated 13-11-1999.

540. 100% tax exemption to Orissa Cyclone Relief donations made to Prime Minister’s Relief Fund and Chief Minister’s Relief Fund

The Government has clarified that donations made to the Prime Minister’s Relief Fund and Chief Minister’s Relief Fund are 100% exempt from tax. Those wishing to donate for the Orissa Cyclone Relief operations may make donations to any of the two funds and avail of 100% tax exemption on such donations.

PIB Press Release, dated 11-11-1999.

541. Submission of certificate for claiming deductions under section 80G in respect of donations made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund and the Lieutenant Governor’s Relief Fund

In view of the occurrence of unforeseen national calamities of immense magnitude like the Gujarat earthquake employees of the Central Government, State Government, Public Sector Undertakings, Private Sector Companies and Corporations, and local authorities are making donations to the Prime Minister’s Relief Fund, the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund through their respective employers/organisations. An employee who is making such donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. However, it may not be possible for every employee to obtain separate certificates in respect of donations made to such funds since the contributions made to these funds will be in the form of a consolidated cheque. It is hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the DDO/Employer in this behalf.

Circular : No. 7/2001, dated 21-3-2001.

542. Institution or association notified under sub-clause (vii) of clause (a) of sub-section (2) for the purposes of deduction of donation (to be utilised for the purposes of promoting family planning) thereto

Institution/Association	Notification
	No.	Date
Baroda City Family Welfare Fund	6017	11-10-1984
Arulmigu Mariamman Temple, Udemalpet	6018	11-10-1984

543. Donations for renovation or repair of notified temple, mosque, gurdwara, church or other place to be of historic, archaeological or artistic importance or to be place of public worship [clause (b) of sub-section (2)]

Places	Notification^1
	No.	Date
Sri Meenakshi Sundareswar Temple, Madurai	SO 2573	6-8-1962
Sri Jambukeswarar and Sri Akhilandeswari Temple, Tiruvanaikoil, Tiruchirapalli Distt., Madras State	SO 2806	17-9-1963
Sri Nachiar (Sri Andal) and other temples under the Sri Nachiar Devasthanam, Srivillputhur, Madras State	SO 2869	5-10-1963
Sri Devarajaswamy Devasthanam Temple, Little Kanchipuram, Madras State	SO 2575	18-7-1964
Sri Sangameswarar Temple, Bhavani, Coimbatore District, Madras State	SO 2681	27-7-1964
Sri Kanyaka Parameswari Devasthanam and Charities, Kotwal Market, Madras	SO 3801	24-10-1964
Shri Jagannath Temple, Puri	SO 1337	15-4-1965
Church of Bom Jesus, Goa
Dargah Khwaja Moinuddin Chisti, Ajmer
Gurdwara Harmandir Saheb, Amritsar
Jama Masjid, Delhi
Jama Masjid, Bombay
Kali Temple, Kalighat, Calcutta
Mount Mary Shrine, Bandra, Bombay
Shri Padmanabhaswami Temple, Trivandrum	SO 1974	19-6-1965
Shri Kashi Vishwanath Temple, Varanasi
Shri Dwarkadhish Temple, Dwarka
Shri Venkateswara Temple, Tirupathi
Shri Ramanatha Swami Temple,
Rameshwaram
Shri Bhramaramba Malikharjunaswami	SO 1975	26-6-1965
Devasthanam, Srisailam, District Kurnool,
Andhra Pradesh
Shri Dattatreya Temple, Ghangapur, District Gulbarga, Mysore	SO 2353	19-7-1965
Sri Kasiviswanathaswamy Temple, Tenkashi, Madras State	SO 2597	7-8-1965
Shri Bhadrachala Seetaramalaya Temple, Bhadrachalam.	SO 2598	9-8-1965
Sri Lakhmi Narasimha Swamy Devasthanam, Ahobilam Village, Allagadda Taluk, District Kurnool, Andhra Pradesh	SO 2800	30-8-1965
Sri Poovnanathaswamy Temple, Kovilpatti, Tirunelveli District, Madras State	SO 2876	9-9-1965
Sri Brihadiswaraswami Temple, Thanjavur, Madras State	SO 3047	20-9-1965
Shree Rama Vaikunth Temple, Pushkar (Ajmer)	SO 3140	25-9-1965
St. Paul’s Cathedral, Ambala (Punjab)	SO 3429	22-10-1965
St. Andrew’s Church, Calcutta	SO 3626	18-11-1965
Sri Nataraja Temple, Chidambaram, Madras State	SO 171	5-1-1966
Shamlaji Temple, Shamlaji Taluka, Bhiloda, District Sabarkantha (Gujarat)	SO 2289	14-7-1966
Sri Chandra Choodeswara Swamy Temple, Hosur, Salem District, Madras State	SO 2290	14-7-1966
Shri Kaleshwaraswami Temple, Kaleshwaram (v), Manthani Taluk, Karimnagar District, Andhra Pradesh	SO 3277	13-10-1966
Sri Madurakali Amman Temple (Siruvachuri.), Perambalur Taluk, Tiruchirapaili Distt., Madras	SO 372	11-1-1967
Sri Subramaniaswami Temple, Kumarayalur, Madras State	SO 1466	6-4-1967
Shri Purshotamaperumal Temple, Nangoor, Madras	SO 1739	28-4-1967
Shri Parthasarathy Swamy Devasthanam, Triplicane, Madras	SO 1740	28-4-1967
Sri Mogileswara Swamy Temple Trustee Board, Mogili, Andhra Pradesh	SO 1741	8-5-1967
Sri Narasimhaswami Devasthanam Temple, Namakkal, Salem Distt., Madras State	SO 2570	5-7-1967
Sri Ranganathaswamy Temple,
Sreerangapatna, Mandya District
Sri Srikanteswaraswamy Temple, Nanjangud, Mysore District	SO 257	20-7-1967
Sree Melai Mahadeswaraswamy Temple, Kollegal Taluk, Mysore District
Sree Subramanyaswamy Temple, Ghati
Doddaballapur Taluk, Bangalore (Rural) District
Sri Anjaneyaswamy Temple, Mulbagal, Kolar District	SO 2571	20-7-1967
Sree Virupaksha Temple, Hampi, Hospet Taluk, Bellary District
Sree Pralayakalada Veerabhadraswamy Temple, Gavipuram, Bangalore District
Sri Dharamasamvardhinisametha Sri Kailasanathaswami Temple,	SO 2572	20-7-1967
Kambarasanpettai, Tiruchirapalli, Madras State
Shri Swaminatha Swami Temple, R.K Puram, New Delhi	SO 4160	16-11-1967
Birla Mandir, New Delhi
Gauri Shankar Mandir, Delhi
Hanuman Mandir, New Delhi
Jain Mandir, Delhi
Moti Masjid, Red Fort, Delhi
Dargah Hazrat Khwaja Nizamuddin Aulia, Delhi	SO 751	13-2-1968
St. James Church, Delhi
Methodist Church, Delhi
Cathedral Church of the Redemption, New Delhi
Gurdwara Sis Ganj, Delhi
Gurdwara Rakabganj, New Delhi
Astakshari Kshetram, Badrinath, Uttar Pradesh	SO 1375	4-4-1968
Sri Subramaniyaswamy Devasthanam, Tiruthani, Madras State	SO 4090	29-10-1968
Sri Tirukachinambigal and Sri Varadarajaperumal Devasthanam,	SO 542	22-1-1969
Poonamallee (Madras), Madras State Temple of Shri Mangesh at Priol, Goa	SO 1949	12-5-1969
Shri Badrinath and Kedarnath Temples	SO 3069	19-7-1969
Gurdwara Bangla Sahib, Delhi
Gurdwara Mata Sundri Ji, Delhi
Gurdwara Dam Dama Sahib, Delhi
Gurdwara Moti Bagh Sahib, Delhi	SO 137	14-10-1969
Gurdwara Bala Sahib, Delhi
Gurdwara Nanak Piao, Delhi
Gurdwara Majnu Tilla, Delhi
Shri Mahadeva Temple Valiasala, Kerala	159	8-12-1969
Sri Kamakshi Amman and Sri Ekambarana- thaswami Temple, Sadhurangapatnam, Chingleput Distt., Madras	SO 736	2-2-1970
Sri Arunachaleswara Devasthanam, Trivaninnamalai	92	5-6-1970
Shri Devanathaswamy Temple, Cuddalore	SO 2321	5-6-1970
Shri Shantesh Maruti Devasthan, Hirekerur Distt., Dharwar	SO 2391	9-6-1970
Shri Satya Ganana Sabai, Vadalar, Cuddalore Distt.	SO 16	23-10-1970
Sri Balasarduleeswarar Temple, Nellorepet, Gudiyattam, North Arcot Distt.	SO 630	26-10-1970
Shri Athmanathaswamy Temple,	SO 153	12-11-1970
Avadayarkoil, Arantangi Taluk, Thanjavur Distt.
Sri Krishna Temple, Guruvayur	SO 692	31-12-1970
Sri Kalyana Ranganathaswamy Temple, Thirunagari, Sirkali	SO 3725	8-7-1971
Thirupapuliyur Sri Pataleeswarar Temple, Cuddalore	SO 3492	26-7-1971
Shri Drighvishuji Ka Mandir, Bharatpurgate, Mathura	SO 3493	26-7-1971
Shri Veer Bhaddeswarji Ka Mandir, Gali Beer Panch, Mathura
Shree Sidhi Vinayak Temple, Sarasbagh
Shree Deva Deveswar Temple, Parvati
Shree Vishnu Narayan Temple, Parvati	SO l79	19-10-1971
Shree Kartik Swami Temple, Parvati
Shree Mrutyunjayeshwar Temple, Kothrud
Shree Dasabhuja Ganapathi Temple, Yarandavanda
Thiruvali Sri Lakshmi Narasimha Perumal Sannadhi, P.O. Thiruvali, Taluk Sirkali, District Tanjore	SO 2389	10-11-1971
Sri Siddalingeswara Temple, Tumkur Distt., Mysore	SO 2457	17-1-1972
Shri Ram Temple, Chaphal, District Satara, Maharashtra	SO 3204	18-7-1972
Shree Trimbakeshwara Temple, Trimbak, District Nasik	SO 3131	3-8-1972
Sri Adhi Jagannatha Perumal Temple, Tiruppullani, Ramanathapuram Distt.	SO 4029	26-8-1972
Dargah Hazrath Syed Mardan-e-Gaib, Sunni, Shivasamudram	SO 4030	7-9-1972
Shri Anandavalli Sametha Sundaravarada Perumal Temple, Uttiramerur, Chingleput Distt.	202	10-10-1972
Sheth Pestonji Kalabhai Vakil Kadmi Atash Behram (Fire Temple), Surat	SO 4032	18-10-1972
Sri Ram Mandir, Bajrangpuri, Lodi Road, New Delhi	SO 937	25-11-1972
Ubrangala Shree Mahadeva Parvathi and Kudkuli Shri Durga Parameshwari Temples, Ubrangala Village, Kasargod Taluk, P.O. Kumbdaje	SO 260	28-11-1972
Shri Mahalasa Narayani Temple, Verna, Goa	SO 607	24-1-1973
Sri Thiruvateeswar Temple, Triplicane, Madras-5	291	8-2-1973
Sri Sivasailanathaswamy Temple, Sivasailam, Tirunelveli District	297	21-2-1973
Shri Selva Vinayagar Temple, Madras	300	23-2-1973
Shri Sammeda Shikharji Teerth Kshetra Digamber Jain Temples at footend on Parasvanath Hills
Digamber Jain Temples of Shree Vasupujya Teerthankar at Champapuri
Shree Digamber Jain Temples at Pavapuri
Shree Digamber Jain Temples at Girnar Hills near Junagadh in the State of Gujarat in India
The colossal ancient Digamber Jain Monumental monolithic revered hold statue (Image) of Shree Gomateshwar Swami (i.e. Shree 1008 Bhubali Bhagwan) at the peak of the Vindhyagiri Hills, (Podabetta) (and even otherwise styled at Indragiri Hills) and other Digamber Jain Temple therein and the number of other Digamber Jain ancierty Temples at the nearby Chandragiri Hills at Shravanbelgola in the District of Hassan in the State of Mysore in India	SO 301	24-2-1973
The ancient Digamber Jain Temples at Muktagiri, in the Distt. of Amrawati, in the State of Maharashtra in India (or in the Distt. of Baitul in the then State of Madhya Pradesh in India
Shri Ananthapadmanabhaswamy Temple, Kasargod, Cannanore	SO 993	26-2-1973
Shri Kalamegaperumal Temple, Thirumohur, Madurai Distt.	SO 994	27-2-1973
Kadri Shri Manjunatha Temple, Mangalore	SO 1595	21-4-1973
Sri Kalahateeswara Swami Devasthanam, Srikalahasti (AP)	SO 1837	30-4-1973
Koniyamman Temple, Coimbatore	SO 1838	4-5-1973
Shri Vedantha Desikar Devasthanam, Madras	SO 1839	18-5-1973
Sri Murudeswarar Veeranarayanaperumal Temple, Kodumudi, Erode Taluk, Coimbatore Distt.	375	11-6-1973
Shri Devi Karumariamman, Thirukkoil, Madras	389	23-6-1973
Shri Raja Rajeswari Temple, Madras	SO 2572	5-7-1973
Sri Durga Malleshwaraswami Varla Devasthanam, Vijayawada	SO 2861	17-8-1973
Shri Kanchi Kamakshi Amman Debasthanam, Big-Kancheepuram, Tamil Nadu	SO 2862	27-8-1973
Lord Subramania Temple, Chedda Nagar, Pestom Sagar, Chembur, Bombay-89	SO 3145	30-8-1973
Shree Koodal Manickom Temple, Irinjalakuda, Kerala	SO 649	4-2-1974
Shri Bhuvarahaswamy Temple, Srimushnam, South Arcot Distt.	SO 739	8-2-1974
Sri Avanashi Lingeswarar Temple, Avanashi, Coimbatore Distt.	SO 826	18-2-1974
Jain Swetamber Panchayati Temple, Calcutta	SO 827	21-2-1974
Sri Biligirirangaswamy Temple,	SO 1097	23-3-1974
Biligirirangana Hills, Yelandur Taluk, Mysore State, Karnataka
Nanded Sikh Gurudwara Sachkhand Sri Hazur Abchalnagar Sahib	SO 1440	17-4-1974
Arulmigu Meenakshisundreswarar Tirukoil Temple, Madurai	661	27-6-1974
Shri Krishna Janam Bhoomi Mathura^1	SO 1979	6-7-1974
Shree Wadakkunnathan Temple, Trichur	SO 684	20-7-1974
Sri Annapurna Devi Mandir, Varanasi	SO 2480	12-8-1974
Sri Parthasarathyswamy Devasthanam, Triplicane, Madras	707	20-8-1974
Sri Peria Vachan Pillai Temple, Senganur, Tamil Nadu	732	5-10-1974
Shri Dandayuthapani Swami Temple, Palani, Madurai Distt., Tamil Nadu	764	26-10-1974
Shri Anjaneya Swami Temple,	769	8-11-1974
Gopichettipalayam, Coimbatore Distt., Tamil Nadu
Shri Chaurasi Ghante Mandir, Bazar Sitaram, Delhi	SO 503	6-12-1974
Yadgari Asthan Sriman Sant Sangat Singh Ji Maharaj Kamaliawale, Patiala	SO 504	6-12-1974
Sri Masilamaniswarar Temple, Vada Thirumallaivayal, Saidapet Taluk	819	15-1-1975
Sri Eachanari Vinayagar Temple (Koil), Coimbatore District, Tamilnadu	822	22-1-1975
Sri Vyagarapuraswarar Temple, Thiruppulivanam, Chingleput District	830	4-2-1975
Sri Kalyana Venkateswara Perumal, Temple Illupur, Kulathur Taluk, Pudukottai District, Madras	833	6-2-1975
Sri Devarajaswamy Devasthanam, Kancheepuram, Madras	834	6-2-1975
Sri Madhurakali Amman Temple, Siruvachur, Perambaur Taluk, Tiruchy District, Madras	835	6-2-1975

	Thirumoozhikulam Shree Lakshmana Perumal Temple, Ankamali, Kerala	SO 928	6-2-1975
	Sri Vaidyanatha Swamy Temple, Madavarvilagam, Srivilliputtur, Ramanathapuram District, Tamilnadu	863	31-3-1975
	Shri Durgiana Temple, Amritsar	SO 1672	21-4-1975
	Shri Sankara Narayana Swamy Temple Sankara Nainar Koil, Tirunelveli District, Madras	SO 884	28-4-1975
	Shri Madhavaperumal Temple, Mylapore, Madras	SO 894	12-5-1975
	Sri Subramaniaswamy Temple, Kumaravayalur, Tiruchy District, Tamilnadu	SO 1979	17-5-1975
	St. Paul’s Cathedral, Chowringhee Road, Calcutta	SO 2262	21-5-1975
	Sri Ranganatha Paduka Ashram, R.K. Puram, New Delhi	SO 4054	23-7-1975
	Shri Kasi Kamakoteeswarar Mandir, Varanasi	SO 4748	13-8-1975
	St. John’s Church, 2/1 Counsel House Street, Calcutta	SO 4749	13-8-1975
	Sri Lakshminarasimhaswamy Temple, Ponvilainthakalathur	SO 5285	29-10-1975
	Sri Mangalanathaswamy Temple, Thiru	SO 662	6-12-1975
	Uthira Kosamangai, Ramanathapuram Taluk and Distt. Balram Mandir, Calcutta	SO 884	31-12-1975
	Gurudwara Dukh Niwaran Sahib, Haibowal Kalan, District Ludhiana	SO 885	31-12-1975
	Shri Vengeeswarar Alagapperumal and Nagathamman Temple, Kodambakkam, Madras	SO 1019	6-1-1976
	Sri Kalahastheeswaran Swami, Thirukoil, Dindigul, Tamilnadu	SO 1302	12-2-1976
	Sri Athinathar Alwar Temple, Alwarthirunagari, Tirunelveli Distt.	SO 1623	12-2-1976
	Shri Veeranarayana Perumal Temple, Kuruhai Kavalappan P.O., Tiruchy District	SO 1525	15-3-1976
	Kanjirappalli Shri Ganapathiar Koil and Sastha Koil, Kanjirappalli, Kottayam District, Kerala State	SO 1678	28-3-1976
	Shree Samed Shikharjee Tirath Parasnath, Bihar	SO 1679	28-3-1976
	Arulmigu Lakshminarasimhaswamy Devasthanam, Solinghur, North Arcot District	SO 1680	28-3-1976
	Sri Mukteswara and Kaleswareswamy Temple at Kaleswaram (AP)	SO 2146	21-4-1976
	Sri Lakshminarasimhaswamy Temple, Palayasivaram Village & Post, Chingleput District	SO 2217	20-5-1976
	Mulbagal Sri Anjaneyaswamy Temple, Mulbagal, Kolar District (Karnataka)	SO 2356	10-6-1976
	Sri Patala Nageswara Swamy Devalaya Punaruddhana Sangham, Giddalur (AP)	SO 3109	19-7-1976
	Sri Lakshminarasimha Swamy Temple at Devarayana Durga, Tumkur District (Karnataka)	SO 3110	19-7-1976
	Sri Bhavanarayana Swamy and Sree Somewara Swamy Temples, Baptala (AP)	SO 3524	29-7-1976
	Shri Parthasarathy Kshetra Bharana Sangam, Guruvayur, Kerala	SO 3525	11-8-1976
	Shri Dhyneshwar Maharaj Sansthan, Alandi Devachi, Poona	SO 4675	18-10-1976
	Shri Digamber Jain Atishya Kshetra, Shri Mahaveerji, Rajasthan	SO 4676	18-10-1976
	Tirumala Tirupati Devasthanam, Tirupati (AP)
	- Temple of Shri Venkateswaraswami on Tirumala Hills with the sub-temples of :
	- Sri Varahaswami
	- Sri Choodikaduthanancharamma
	- Sri Bedi Hanumantharayaswami
	- Sri Kshetrapalaka	SO 3	2-11-1976
	- Sri Dova Bashyakarlu
	- Sri Anjaneyaswami (in front of Sri Venkateswaraswami)
	- Temple of Sri Govindarajaswami at Tirupati with the sub-temples of :
	- Sri Saley Nancharamma
	- Sri Chhodikodutha Nancharamma
	- Sri Modal Alwar
	- Sri Chakrath Alwar
	- Sri Mandhurakavi Alwar
	- Sri Anjaneyaswami (near Dhawajasthambham)
	- Sri Anjaneyaswami (near Pedda Bugga)
	- Sri Manavala Mahamuni
	- Sri Nammalawar
	- Sri Vedantha Desikulu
	- Sri Woolu Alwar
	- Sri Tirumala Nambi
	- Sri Bhashyakarlu No. II
	- Sri Tirumangai Alwar
	- Sri Kurath Alwar
	- Sri Sanjeewarayaswami
	- Temple of Sri Kothandaramaswami at Tirupati	SO 3	2-11-1976
	- Temple of Sri Kapileswaraswami at Tirupati
	- Sri Padamavathi’s Temple at Tiruchanur with sub-temples of :
	- Sri Krishnaswami
	- Sri Suryanarayanaswami
	- Sri Sundarajaswami
	- Sri Kalyana Venkateswaraswami
	- Temple at Narayanavanam
	- Sri Venkateswaraswami Temple at Mangapuram
	- Sri Vedanarayanaswami Temple at Nagalapuram
	- Temples at Rishikesh :
	- Sri Chandramouleeswaraswami Temple
	- Sri Venkateswaraswami Temple
	Shree Digambar Jain Barha Mandir, Ladnun (Rajasthan)	SO 65	15-11-1976
	Sholavandan Arulmigu Janaga Narayana Perumal Temple, Sholavandan, Madurai Distt.	SO 66	18-11-1976
	Sri Swaminathaswamy Devasthanam, Swamimalai, Kumbakonam Taluk	SO 67	18-11-1976
	Bappanad Shri Durgaparameswari Temple, Mulki (S.K.) Karnataka	SO 68	27-11-1976
	Arulmighu Srinivasan Perumal Temple, Malayadivaram, Dindigul, Madurai Distt., Tamilnadu	SO 69	27-11-1976
	Sd Kodanda Ramaswamy Temple, Vontimitta (P.O.) Sidhout Taluk, Cuddapah Distt., Andhra Pradesh	SO 637	3-1-1977
	Sri Kalinga Nardhana Perumal Temple, Oothukadu Village, Papanasam Taluk, Thanjavur Distt., Tamilnadu	SO 808	25-1-1977
	Sri Venugopala Swami Temple Devasthanam Kizhanatham, Tirunelveli Distt., Tamilnadu	SO 1361	5-3-1977
	Sri Sakthi Vinayaga Temple Kalinga Colony^1	SO 1362	25-3-1977
	Shri Kalyanavenkataramanaswamy Temple, Thanthonimalai, Karur-5, Tiruchy Distt.	SO 2092	16-4-1977
	Shri Cherpalacheri Ayyappankavu Jeernodharana Samithi, Cherpalacheri, Palghat	SO 2277	28-4-1977
	Shri Gajanan Maharaj Sansthan, Shegaon	SO 2591	11-5-1977
	Arulmigu Sri Kamakshi Amman and Vaikundaperumal Temple, Mangadu, Sriperumbudur Taluk, Chingleput Distt.	SO 3008	29-6-1977
	Arulmigu Azhagia Nambi Rayar Temple at Thiruppurngudi, Nanguneri Taluk, Tirunelveli Distt., Tamilnadu	SO 3386	7-7-1977
	Sri Janardhana Temple, Yermal, Udipi Taluk	SO 3388	29-7-1977
	Shree Shantadurga Lakshmi Narsinv Sankhalyo Sansthan, Sancoale, Marmagoa, Goa	SO 3389	4-8-1977
	Sri Parthasarathy Perumal Temple, Parthanpalli, Radhanallur, Sirkali Taluk, Tanjore Distt., Tamilnadu	SO 3524	14-9-1977
	Arulmigu Kottai Mariamman Koil, Dindigul, Madurai Distt.	SO 3891	17-10-1977
	Shri Arulmigu Sethunarayana Perumal Temple, Watrap, Srivilliputhur Taluk, Ramanathapuram Distt.	SO 405	19-11-1977
	Sri Veeraraghavaswami Temple, Tiruvallur, Chingleput Distt.	SO 112	28-11-1977
	^1Sri Vaikuntanathaperumal Temple, Nangur P.O. via Mangamadam, Srikali Taluk, Tanjore Distt.	SO 113	28-11-1977
	Sri Ekambaranathar Temple, Big Kanchipuram, Chingleput Distt., Tamilnadu	SO 114	28-11-1977
	Sri Varadaraja Perumal Temple, Thirumenikoodam, Nangur P.O. via Mangamadam, Sirkali Taluk, Tanjore Distt.	SO 293	28-11-1977
	Sri Kudamadakoothar Temple, Nangur P.O. via Mangamadam, Sirkali Taluk, Tanjore Distt.	SO 589	16-12-1977
	Sri Pallikonda Ranganathaswami Temple, Nangur P.O. via Mangamadam, Sirkali Taluk, Thanjavur Distt.	SO 590	16-12-1977
	Sri Rajagopalaswami Temple, Kavalambadi, Nangur Post, Sirkali Taluk, Tanjore Distt.	SO 591	16-12-1977
	Sri Madha Perumal Temple, Keelachalai, Nangur P.O. via Mangamadam, Sirkali Taluk, Tanjore Distt.	SO 592	26-12-1977
	Shri Pallikondeswara Swami Temple Renovation Committee, Surathapalli Village, Chittoor Distt., Andhra Pradesh	SO 593	26-12-1977
	Shri Manikeswar Mahadev Mandir, New Road, Cochin	SO 594	3-1-1978
	Sri Ananthapadmanabhaswamy Temple, Gandhinagar, Adyar, Madras	SO 982	6-2-1978
	St. Francis Cathedral, Ernakulam	SO 983	14-2-1978
	Shri Laxminaracinva Devalaya, Velinga Mardol, Goa^2	SO 1397	3-3-1978
	Sri Vasishteshwarar Temple, Thittai, Thanjavur Distt.	SO 1402	31-3-1978
	Shri Kallalagar Temple, Alagar Koil, Melur Taluk, Madurai Distt., Tamilnadu	SO 1788	27-4-1978
	Sansthan Sri Deo Ganpatipule	SO 2467	31-5-1978
	Sree Vellat Puthur Kshethra Samrakshanna Samithi, Perintamanna	SO 2469	14-6-1978
	Sri Audikesava Perumal Sri Bashyakaraswami Temple, Sriperumbudur	SO 2400	15-6-1978
	Sri Karaneeswarar Temple, Saidapet, Madras	SO 2587	18-7-1978
	Valanjambalam Devi Temple	SO 2593	24-7-1978
	Arulmigu Ranganathaswami Temple, Madras	SO 3686	31-7-1978
	Trikkanand Triyambakeswara Temple, Pallikkare	SO 3585	4-10-1978
	Arulmighu Lakshminarasimhaswamy Temple, Polur, North Arkot Distt.	SO 226	21-11-1978
	Sri Arappaleeswarar Temple, Kollimalai, P.O. Salem Distt., Tamilnadu	SO 579	30-12-1978
	Sri Pandurangaswamy Temple, Venkatachala Chetty Street, Triplicane, Madras	SO 2486	15-1-1979
	Sri Naganathaswamy Temple, Thirunages- waram, Kumbakonam Talu, Tanjore District	SO 3015	15-1-1979
	Sri Marundeeswarar Temple, Tiruvanmiyur, Madras	SO 3016	31-1-1979
	Sri Ramanasramam, Tiruvannamalai, Tamilnadu	SO 2932	31-1-1979
	Armenian Church, Calcutta	SO 2933	7-2-1979
	Thiruvenkatachalapathy Kshetra Samithy, Thiruvenkatam, Guruvayur	SO 3017	7-4-1979
	Sri Ayyappa Temple, Hardwar	SO 3310	7-6-1979
	Sri Kasi Vishwanatha Swami Temple, St. Thomas Mount, Madras	SO 3311	7-6-1979
	Shri Tulja Bhawani Mandir Trust, Tuljapur	SO 3649	3-9-1979
	Sri Prasanna Venkatesa Perumal Sannidhi, Velukudi, Mannargudi Taluk, Tanjore Distt., Tamilnadu	SO 722	18-1-1980
	Sri Venkatesa Perumal Koil and Sri Kailasanathswami Koil, Varagur, Tamilnadu	SO 917	14-2-1980
	Gurudwara Shri Hem Kunt Sahib, Chamoli, U.P.	SO 84	19-3-1980
	Shri Navnit Krishna Mandir, Palace Road, Cochin	SO 3117	3-4-1980
	Ammachiavadu Moorthi Temple, Quilon	SO 996	19-6-1980
	Panniyanikara Sree Durga Dhagavathy Temple, Panniyanikara, Calicut	SO 3123	1-7-1980
	Arulmigu Kapaleeswarar Temple, Mylapore, Madras	SO 3027	25-9-1980
	Puthur Sri Durga Temple, Puthiangadi, Calicut	SO 3121	1-10-1980
	Kannanthur Sri Thodakukkin Devasthan, Balepuni Village, Dakshina Kannada.	SO 3277	9-10-1980
	Mandir Shri Govind Devji, Jaipur	SO 819	21-11-1980
	Shri Kantheshwara Temple, Kantheshwara, Dakshina Kannada, Karnataka	SO 597	21-11-1980
	Arulmigu Venkatachalapathy Temple, Krishnapuram (attached to Arulmigu Nelliappar Temple, Tirunelveli)	SO 598	28-11-1980
	Sri Harsabha Vimochanaperumal Temple, Kandiyur, Thanjavur Distt. (Tamilnadu)	3756	5-12-1980
	Shri Balamurugan Thirukkoil, Rathnagiri, N.A. Distt.	SO 1010	5-12-1980
	Sri Srinivasa Perumal Temple, Egmore, Madras	SO 521	31-12-1980
	Arulmigu Kasi Viswanathaswamy Temple, Appakudal, Tamilnadu	SO 1017	22-1-1981
	Mambra Mahadeva Temple, P.O. Erayamkudi, Trichur Distt. (Kerala)	SO 1018	22-1-1981
	Thirikkavu Durga Bhagawathy Temple, Ponnami, Malapuram Distt., Kerala	SO 1019	30-1-1981
	Shri Rajagopalaswamy Kulasekara, Alwar Temple, Mannarkoil, Ambasamudram Taluk, Tirunelveli Distt.	SO 1020	30-1-1981
	Arulmigu Palamuthirssolai Murugan Temple, 5 Vallabbhai Road, Chockikulam, Madurai	SO 1084	12-2-1981
	Sri Lakshmi Venkataramana Swamy Temple, Mysore	3866	19-2-1981
	Amangudi Arulmigu Kailasanathar Temple, Ammangudi, Tamilnadu	3867	19-2-1981
	Mudappilavu Maha Vishnu Temple, Trichur, Kerala	SO 1924	10-3-1981
	Arulmigu Brahadambal Temple, Thirukogernamy, Pudukottai, Tamilnadu	3920	31-3-1981
	Mandir Shree Ganeshji, Moti Dungri, Jaipur	SO 1925	20-4-1981
	Arulmigu Thayumanaswami Temple, Tiruchy	SO 3279	24-4-1981
	Arulmigu Kondathukaliamman Temple, Pariyur Gopichettipalayam, Tamilnadu	SO 1891	12-5-1981
	Sree Subramaniaswamy Temple, Pollachi, Tamilnadu	3956	14-5-1981
	Shree Ram Mandir, Matunga, Bombay	3973	25-5-1981
	Arulmigu Sthala Sayana Perumal Temple, Mamallapuram	SO 2440	4-6-1981
	Sri Amareswara Swamy Temple, Amravati	SO 2565	11-6-1981
	Sri Dwarkadhishji Mandir, Bet, Gujarat	SO 2441	3-7-1981
	Madaji Shree Vadukunda Shiva Kshetram, Cannanore	SO 2570	4-8-1981
	Sri Gangadhareswarar Temple, Purasawalkam, Madras	SO 3287	29-9-1981
	Shri Jainsingh Balaji Venkateshwaraswamy Devasthanam, Gudimalkapur, Hyderabad	SO 3288	29-9-1981
	Arulmigu Kallapiranswamy Temple, Srivaikuntam, Tirunelveli Distt.	SO 1	5-11-1981
	Sri Ninra Narayana Perumal Devasthanam, Thiruthangal	SO 2	5-11-1981
	Palliarakavu Bhagawathy and Siva Temple, Ayakkad, Palghat Distt.	SO 267	17-11-1981
	Sree Shanmuga Subraya Temple, Shambooru, D.K. Distt.	SO 413	2-12-1981
	Sree Thirumanthamkunnu Bhagwathy Devaswom, Angadipuram, Palghat District	SO 271	2-12-1981
	Shri Venkatesa Devasthan, Fanaswadi, Bombay	SO 650	7-12-1981
	Sri Narayana Perumal Temple, Nangur P.O., Thanjavur Distt.	SO 274	16-12-1981
	Sri Darbhanvaneswara Swami Temple, Thirunallaru P.O. (Karaikal Region)	SO 651	30-12-1981
	Sri Mazhileeswarar and Shri Ponnachiamman Temple, Perumthalaiyur	SO 939	21-1-1982
	Sri Thirukameswar Temple, Villanur, Pondicherry	SO 1811	12-3-1982
	Ammathiruvadi Temple, Urakam Village, Trichur Distt., Kerala	4575	17-4-1982
	Sree Siva-Vishnu Temple, T. Nagar, Madras	SO 3158	24-4-1982
	Sree Vadakunnathan Temple, Trichur	SO 3159	24-4-1982
	Sri Mallikarjuna Swami Temple, Amenpura Village, Medak Distt. (AP)	SO 3425	28-6-1982
	Sri Lakshmi Narasimhaswamy Devasthanam, Kediri	SO 3160	7-7-1982
	Shri Valarolinathar-Vadivudayamman Temple of Vairavanpatti, Ramnad Distt., Tamilnadu	SO 3353	2-8-1982
	Agneeswara Mahadevar Temple, Trivandrum	SO 3354	2-8-1982
	Shri Venugopalaswamy Temple, Kunnavakkam, Chingleput, Tamilnadu	SO 3355	2-8-1982
	Shri Martand Deo Sansthan, Jejuri, Maharashtra	SO 4173	21-9-1982
	Sri Lakshmi Venkatesaraswamy Temple, Devuni Cuddapah .	SO 4174	22-9-1982
	Arulmigu Kasiviswanathaswamy Thirukoil, Tankasi, Tirunelveli Distt.	SO 4175	22-9-1982
	Sri Prasanna Venkatesa Perumal Temple, Ulundurpet Taluk, South Arcot Distt., Tamilnadu	SO 628	29-9-1982
	Chennai Sree Kalikambal Kamateswarar Temple, Madras	SO 629	30-9-1982
	Shri Vedanarayana Perumal Temple, Musiri Taluk, Tiruchy Distt., Tamilnadu	SO 240	17-11-1982
	Shri Lakshmi Narasimhaswamy Temple, Gorvanhalli, Hindupur Taluk, Anantpur Distt., AP	SO 241	17-11-1982
	Sri Sabarimala Temple, Kerala	SO 630	17-11-1982
	Sree Ayyappa Temple, Madras	SO 631	17-11-1982
	Adi Kadalai Sree Krishna Temple, P.O. Kadalai, Cannanore, Kerala	SO 3049	22-3-1983
	Arulmigu Ellamman Temple, Periamet, Madras	SO 3050	22-4-1983
	Sri Venkatachalapathy Swamy Temple, Oppiliyappan Koil, Tirunageswaram P.O., Tamilnadu	SO 3051	22-4-1983
	Shri Subramaniaswamy Thirukoil, Thiruchendur, Tamil Nadu	SO 3125	4-5-1983
	Sri Prasanna Venkateswara Swamy Temple, Secunderabad	SO 3126	4-5-1983
	Arulmigu Sundara Vardaraja Perumal Koil, Madras	SO 2731	28-5-1983
	Shree Dholi Satiji Mandir, Fatehpur, Rajasthan	SO 2732	28-5-1983
	Sri Ambikapatheeswarar Temple, Kil Ambi Village, Kancheepuram, Tamilnadu	SO 185	19-9-1983
	Shri Kothanda Ramaswami Sri Anjaneya Swami Temple, Ammapet, Thanjavur Distt., Tamilnadu	SO 4590	26-11-1983
	Sri Krishnaswamy Temple, Ravipuram, Cochin	SO 4591	26-11-1983
	Sri Arulmigu Marghabandu Swamy Temple, Virinjipuram, North Arcot District, Tamil Nadu	SO 80	27-12-1983
	Shree Dhandhan Sati Dadiji Temple, Dhandhan, Distt. Sikar, Rajasthan	SO 409	11-1-1984
	Shri Charbhujanath Temple, Metracity, Distt. Nagpur, Rajasthan	SO 1553	17-1-1984
	Shree Prasanna Veeranjaneya Swamy Temple, Bangalore	SO 503	23-1-1984
	Sri Kundeshuwara Temple, Kundapura, Karnataka	SO 801	25-2-1984
	Eravadi Sastha Temple, Eravadi Taluk, Tirunelveli Distt., Tamilnadu^1	SO 923	3-3-1984
	Shri Tiruvikramaswamy Devasthanam Temple, Tirukoilur, Tamilnadu	SO 924	3-3-1984
	Ilayathakudi Sri Kailasanathaswamy and Nithyakalyani Amman Temple, Karaikudi	SO 925	3-3-1984
	Sri Velukkai Azhagiya Singa Perumal Temple, Kancheepuram, Tamilnadu	SO 926	3-3-1984
	Shri Karumari Thripurasundari Temple, Madras	SO 1037	8-3-1984
	Shri Vaishno Devi Ji situated in the Trikuta
	Hill in Jammu
	Shri Raghunath Ji Temple Complex, Jammu
	Shri Ranbireshwar Temple, Jammu
	Shri Amarnath Ji Shrine in Kashmir	SO 1207	26-3-1984
	Shrine of Bhagwati Khirbhawani situated in village Tulamulla in Kashmir
	Shrine of Bhagwati Sharika near Hari Parbat
	Fort, Srinagar
	Pattupurackal Bhagavathi Temple, Ernakulam	SO 1557	11-4-1984
	Shri Venkateswara Swamy Devasthanam(Temple), Dwaraka Thirumala, West Godawari District, Andhra Pradesh	SO 2089	30-5-1984
	Shri Ramachandramoorthy Swamy Temple, Thanjavur	5863	12-6-1984
	Arulmigu Katchaleeswarar Temple, Armenian Street, Madras	5886	28-6-1984
	Arulmigu Sundaraja Perumal Temple, Chingleput District	5887	28-6-1984
	Sri Pandava Duta Perumal Temple, Kanchee- puram, Tamilnadu	5888	28-6-1984
	Sri Ulagalantha Perumal Temple, Kancheepuram, Tamilnadu	5889	28-6-1984
	Shri Triketeswara Swamy Devasthanam, Ketappa-konda Village, Narasaraepet Taluk, Guntur District	5890	28-6-1984
	Arulmigu Mariamman Temple, Udamalpet	SO 3410	11-9-1984
	Subramanya Temple, Pariharapuram, Ramanatukara (Kerala)	5977	13-9-1984
	Arulmigu Rajagopalaswamy Temple, Mannargudi, Thanjavur Distt., Madras	SO 3835	24-9-1984
	Arulmigu Thiagarajaswami Thirukkoyil Temple, Thiruvarur	SO 147	16-11-1984
	Sri Swayam Prakasa Eswarar Temple, Kattummannar Koil, Tamil Nadu	SO 1202	2-1-1985
	Sri Sarangapani Swamy Temple, Kumbakonam, Tamil Nadu	SO 1209	22-2-1985
	Sri Arulmigu Kumarakottam Subramaniaswamy Koil Rajagopuram Nirmana, Kancheepuram	SO 1478	26-2-1985
	Arulmigu Arasaleaswarar Temple, Ozundiappattu, Vanur Taluk (Tamil Nadu)	SO 3080	18-4-1985
	Shri Mahishamardini Temple, Neelaver Karnataka)	SO 3167	1-5-1985
	Arulmigu Ilanji Kumarar Temple, Ilanji, Tenkasi Taluk	SO 3168	7-5-1985
	Arulmigu Sankarameshwarar and Bagampriyal Temple, Tuticorin	SO 3970	16-7-1985
	Arulmigu Karaneeswarar Temple, No. 16,	SO 4817	26-7-1985
	Karaneeswarar Koil Street, Mylapore, Madras
	Arulmigu Sengalamman Trirukkoil, Sembulivaram, Solavaram	6347	31-7-1985
	Sri Raja Rajeshwara Temple, Taliparamaba	SO 4675	22-8-1985
	Shri Mullavananatha Swami Temple, Tirukarugavur, Papanasam Taluk, Thanjavur Distt.	SO 4754	9-9-1985
	Sri Virupakasha Vidyaranya Mutt Samasthanam, Hospet	SO 5507	30-10-1985
	Shri Dharmalingesawarar Temple, Sarvamangala Nagar, Madras	SO 5508	6-11-1985
	Sri Sokkanathaswamy Temple, Dharapuram, Tamil Nadu (Madras)	SO 961	6-2-1986
	Sri Athmanathasamy Temple at Thirupperunthurai, Tamil Nadu	SO 1543	3-3-1986
	Sri Valleeswarar Temple/Devasthanam at Mylapore, Madras	SO 1542	3-3-1986
	Arulmigu Madhorupagan Iraipani Mandram, Tamil Nadu	6640	4-4-1986
	Sri Mahisha Mardini Temple	SO 1958	4-4-1986
	St. Mary’s Church, Madras	SO 1959	4-4-1986
	Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore	SO 2398	8-5-1986
	Shri Chakrapaniswami Temple, Kumbakonam	SO 3163	27-5-1986
	Late Ervad D.B. Mehta’s Zoroastrian Anjuman Atash Adaran’	3164	28-5-1986
	Arulmigu Mariamman Vinayagar Temple at Sulakkal, Coimbatore	SO 3591	1-8-1986
	Sri Giriraja Kannigalambal Sametha Srijalanatheswara, Alayam	SO 3638	1-8-1986
	Arulmigu Sundareswara Swamy Temple Valamarkottai, Thanjavur	SO 3639	1-8-1986
	Sree Lakshmi Narasimha Navaneetha Krishna Temple at Nanganallur, Madras	SO 3594	4-8-1986
	Palayam Sri Maha Ganapathy Temple, Palayam, Trivandrum	SO 3595	4-8-1986
	Sri Suryanarayana Devasthana Maroli, Mangalore	SO 3598	14-8-1986
	Arulmigu Subramaniaswamy Temple, Kumaravayalur, Trichy Distt.	SO 3599	14-8-1986
	Sri Audikesava Perumal Peyalwar Temple, Mylapore, Madras	SO 100	15-10-1986
	Sree Iringanners Maha Siva Kshetram, Calicut	6974	20-10-1986
	Thrikkakara Kshetra Kshema Samithi, Cochin	SO 517	30-12-1986
	Temple of Bhagwan Parshwanath,	SO 739	12-1-1987
	Bhadrawati (Distt. Chandrapur), Maharashtra
	Mujungavu Sree Parthasarati Krishna Deva	SO 740	20-1-1987
	Temple, Kasaragod District (Kerala)
	Sri Ramaswamy Temple, Thiruvangad, Tellicherry (Kerala)	SO 1113	26-2-1987
	Sri Kasi Viswanathar Temple and Sri Alagirtinathar Temple, Salem District (Tamil Nadu)	SO 1114	26-2-1987
	Wadia Fire Temple (Wadiaji Atash Behram), Bombay	SO 1115	23-3-1987
	St. Patrick’s Cathedral, Pune	SO 2174	31-3-1987
	Arulmigu Sri Srinivasa Perumal Tirukoil, Nachiarkoil, Tanjore District	SO 1977	19-5-1987
	Sri Mahaganapathy Temple, Chathapuram, Palghat	SO 1978	19-5-1987
	Arulmigu Mundagakkanni Amman Temple, Mylapore, Madras	SO 2585	3-8-1987
	Arulmigu Subramania Swamy, Tirukkoil, Tirupparankundram	SO 2473	4-8-1987
	Arulmigu Madarjuneswaraswamy Temple, Pettaivaithalai	SO 2636	10-8-1987
	Kanipura Sri Gopalakrishna Temple, Kumbla	7481	18-8-1987
	Chakkamkulangara Siva Temple, Tripunithura	SO 2822	27-8-1987
	Shri Venugopala Devaswom Temple, Purakkad	SO 3461	17-9-1987
	Shri Thotadrinather Deivanayaga Perumal Temple, Nanguneri	SO 2958	18-9-1987
	Arulmigu Jagannatha Perumal and Thirumazhisai Alwar Temple, Thirumazhisai, Tamil Nadu	SO 7877	25-4-1988
	Sri Subrahmanya Swamy Temple, Ulsoor, Bangalore	SO 2507	9-5-1988
	Arulmigu Pranava Vyarapureeswarar Thirukoil, Omampuliyur, Kattumannarkoil Taluk	SO 2508	9-5-1988
	Arulmigu Thillai Amman Koil, Chidambaram	SO 2509	9-5-1988
	Sri Laxminarsimha Swamy Temple	SO 2510	9-5-1988
	Arulmigu Pathanjaleeswarar Devasthanam,	SO 2511	9-5-1988
	Kalnattam Puliyur, Kattumannarkoil Taluk,
	South Arcot Distt.
	Sri Souriraja Perumal Temple, Thirukkannapuram, Nannilam Taluk, Tanjore Distt.	SO 2219	9-5-1988
	Arulmigu Kolanjiappar Thirukoil, Vridhachalam	SO 2512	10-5-1988
	Sri Swetharanyeswaraswamy Temple, Thiruvengadu, Tanjavur District	SO 2220	11-5-1988
	Arulmigu Balasubramaniaswamy Temple Pugazhimalai Velayudham Palayam, Trichy District	7994	2-6-1988
	Sitaramji Temple, Varadaraj Temple, Hanuman Temple and Mahadev Temple, Hyderabad and Shri Ranganath Temple, Pushkar (AP)	SO 2221	2-6-1988
	Arulmigu Sri Varasidhi Vinayagar Koil, Nungambakkkm, Madras	SO 2222	2-6-1988
	Sri Dhenupureeswarar Temple, Patteeswaram	SO 2750	19-7-1988
	Trikkangode Sri Randumoorthy Temple	SO 2749	19-7-1988
	Sri Kamakala Kameswarar Devasthanam Triplicane, Madras	SO 2754	22-8-1988
	Arulmigu Swarna Pureeswarar Swamy Temple, Sembanar Koil, Tamil Nadu	8096	5-9-1988
	Sri Kumaraswamy Temple, Hanmunthanagar, Bangalore	SO 3579	17-10-1988
	Shree Santari Bhagwati Devasthan, Aldona Bardex, Goa	SO 5	15-11-1988
	Thalayakkulam Sree Durga Keshtra Temple, Kuzhur, Kerala	SO 566	5-1-1989
	Arulthiru Devi Karumari Amman Thirukkoil Thiruverkadu, Madras	SO 517	9-1-1989
	Jal Phiroj Clubwala Dar-E-Mehar (Fire Temple), Madras	SO 8427	8-8-1989
	Sri Saptharishiswara Swamy Temple, Thiruthalaiyur (Tamil Nadu)	SO 8447	6-9-1989
	Sri Kari Varadaraja Perumal Temple, Madras	SO 1329	20-3-1990
	Arulmigu Balasubramanyaswamy	SO 1330	30-3-1990
	Devasthanam, Uttiramerur, Tamil Nadu
	Arulmigu Vedagireeswarar Temple, Thirukkalukundram, Tamil Nadu	8633	12-4-1990
	Arulmigu Manakula Vinayager Thirukoil (Temple), Pondicherry	SO 2524	30-7-1990
	Arulmigu Veerateswarar Temple, Keelaiyur, Tamilnadu	SO 2525	31-7-1990
	(i) Sri Amirthakadeswaraswamy Devasthanam
	(ii) Sri Sattanathaswamy Devasthanam and	SO 402	29-12-1990
	(iii) Sri Velur Devasthanam
	Sri Navansetheswaraswamy Temple, Sikkal, Tamil Nadu	SO948	25-2-1991
	Sri Parimala Renganathar Temple, Thiruvindalour, Mayiladurthurai, Tamil Nadu	SO 1345	18-4-1991
	Kothandaramaswamy Temple, Madurantakam, Tamil Nadu	SO 2554	3-9-1991
	^1Shree Sowmyanarayana Perumal Temple, Thirukoshtiyur, Tamil Nadu	SO 2553	3-9-1991
	Sri Magara Nedunkuzhaikathar Temple, Tamil Nadu	SO 3136	19-11-1991
	Arulmigu Narambunathaswamy Temple, Thiruppu daimarudur, Tamil Nadu	SO 1202	26-2-1992
	Arulmigu Viruthagiriswarar emple, Vriddhachalam,Tamil Nadu	SO 1059	4-3-1992
	Arulmigu NadiammanTemple, Pattukottai,Thanjavar, Tamil Nadu	SO 1296	26-3-1992
	Sri PrasannaVenkatachalapathy Temple,Gunaseelam, Musire Taluk,Trichy District, Tamil Nadu	SO 1886	27-5-1992
	Sri VenkatachalapathyTemple, Cheranmaha Devi,Tamil Nadu	SO2727	14-9-1992
	Arulmigu Adulya Nadeswarar Temple, Arakanda allur, Thirukoilur, Tamil adu	SO2785	21-9-1992
Ananthapuram Sree Krishna Swamy Temple, Kerala		SO10	30-11-1992
Shree Tulsibag Temple, Pune		SO738	17-3-1993
Arulmigu Ramanathaswamy Temple, Rameswaram, Tamil Nadu		SO916	18-3-1993
Arulmigu Kallalagar Thirukkoil, Alagarkoil, Madurai District, Tamil Nadu		SO 1469(E)	17-5-1993
Fire Temple of Sardar Sorabji Ratanji Patel’s Trust Fund, Pune		SO 1470(E)	1-6-1993
Zarthoshti Anjuman Atash Beheram Fund, Bombay		SO1804(E)	9-7-1993
Sri Sarangapani Swami Temple, Kumbakonam, Tamil Nadu		SO7	4-11-1993
Sri Veera Bhadra Swami and Durga Papanaseswara Swamy Temple, Lepakshi, Anantapur		SO2660	11-11-1993
Sri Ranganatha Perumal Temple, Thiruneermalai, Madras		SO 770	9-12-1993
Thali Mahavishnu Temple, Azhinhilam, Malappuram Distt., Kerala		SO 941	9-3-1994
Sri Venkateswara Mandir Society, New Delhi		9545	18-5-1994
Sri Thirunarayana Swamy Temple, Malkote, Bangalore		SO 171	11-1-1995
Sri Raghavendra Swamy Mutt, Mantralayam		SO 1467	29-1-1996
Kancheepuram Gandhi Road Cloth Merchants’ Chatra Dharma Pasipalana Mahamai Sanga		SO 1468	20-2-1996
Sri Prasanna Venkatachalapathy Temple, Tamil Nadu		SO1469	3-4-1996
Shri Omkareshwar Temple Trust, Mandhata, Madhya Pradesh		SO1734	23-5-1996
Ariyakudi Ilbiranlngadamudayan Temple Managed by Ariyakudi Perumal Trust, Ariyakudi, Tamil Nadu		10382 [F.No. 176/27/97-IT(A-I)]	9-7-1997
Sri Vedapureeswarer Temple and for Varadarajaperumal Temple, Pondicherry		SO 1876	24-7-1997
Sri Sundaravaradaraja Perumal Temple, Tamil Nadu		SO 2578	3-10-1997
Arulmigu Thiruvaleeswarar Temple Madras		SO 228	20-1-1998
Sir Jonsetjee Tejeebhoy First Baaronet’s Poona Fire Temple Fund, Bombay		10575 [F.No. 176/16/95-IT(A-I)]	6-4-1998
Arulmigu Thatheeswarar Thirukoil		10729 [F.No. 176/18/98-IT(A-I)]	22-10-1998
Adhanoor Sri Ranganathaswamy Temple Adhanoor, Thanjavur Distt. Tamil Nadu		SO 412	14-1-1999
Sri Nandaneshwara Temple, Karnataka		SO 589	18-2-1999
Thunavoor Mahak Shethram, Thuravoor, Kerala		SO 1822	9-6-1999
Arulmigu Atcheeswarar Temple, Kanchipuram, Tamil Nadu		11044 [F. No. 176/12/99-IT (A-I)]	24-8-1999
Sri Ranganathaswamy Temple, Triuchirapalli		11098 [F. No. 176/22/99-IT (A-I)]	4-10-1999
Arulmigu Sree Subramanya Swamy Temple, Thirupparankundram, Madurai		SO 1680	4-10-1999
Shri Mahakaleshwar Mandir Samity, Ujjain		SO 195	12-1-2000
Radhakrishna Mandir, Calcutta		SO 737	22-3-2000
Ganeshji Mandir, Delhi		SO777	28-3-2000
Arulmigu Nellaippar and Arultharum Khanthimathi Ambal Thirukovil Temple, Tamil Nadu		SO 1488	27-6-2000
*Sri Sarbamangala Trust, Board Burdwan		SO 2021	7-9-2000
Ernakulam Kshetra Ksherma Samithi, Ernakulam, Kerala		SO1002	11-5-2001
Sri Sri Auniaty Satra Majuli, Assam		324/2001 [F. No. 176/15/2001-IT (A-I)]	17-10-2001
Sri Sri Sarbamangala Trust Board, Burdwan		96/2003 [F.No. 176/27/2003-IT (A-I)	30-4-2003
Vanamamalai Mutt Nanguneri, Tamil Nadu		212/2003 [F.No. 176/24/2001-IT (A-I)	4-9-2003
Sri Devarajaswamy Temple, Kancheepuram, Tamil Nadu		93/2004 [F.No. 176/23/2001-IT(A-I)]	11-3-2004
Attukal Bhagavathy Temple Trust, P.B. No. 5805, Attukal, Thiruvanathapuram		205/2004 [F.No. 176/07/2004-IT (A-I)]	29-7-2004

544. Notified games and sports under section 80G, Explanation 4

In exercise of the powers conferred by Explanation 4 to section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following games and sports for the purposes of the said section in respect of the assessment year 2003-04 and subsequent assessment years, namely :—

(i)	Cricket
(ii)	Hockey
(iii)	Football
(iv)	Tennis
(v)	Golf
(vi)	Rifle Shooting
(vii)	Table Tennis
(viii)	Polo
(ix)	Badminton
(x)	Swimming
(xi)	Athletics
(xii)	Volley ball
(xiii)	Badminton
(xiv)	Wrestling
(xv)	Basket ball
(xvi)	Kabaddi
(xvii)	Weight lifting
(xviii)	Gymnastics
(xix)	Boxing
(xx)	Squash
(xxi)	Chess
(xxii)	Bridge
(xxiii)	Billiards
(xxiv)	Cycling
(xxv)	Yatching

Notification : No. SO 1246(E), dated 29-11-2002.

Submission of certificate for claiming deductions under section 80G of the Income-tax Act, 1961 in respect of donation made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund and the Lieutenant Governor’s Relief Fund

Circular No. 2/2005, dated 12-1-2005

In cases where employees make donations to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund through their respective employers, it is not possible for such funds to issue separate certificate to every such employee in respect of donations made to such funds as contributions made to these funds are in the form of a consolidated cheque. An employee who makes donations towards these funds is eligible to claim deduction under section 80G of the Income-tax Act, 1961. It is, hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/ Employer in this behalf.

press note, dated 12-1-2005

As per Circular No. 2/2005, dated 12th January, 2005, issued by the Central Board of Direct Taxes, it has been clarified that in cases where employees make donations to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund through their respective employers, the claim in respect of such donations will also be admissible under section 80G of the Income-tax Act, 1961 on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/Employer in this behalf.