Notification No. 26

Section 80G(2)(b ) of the Income-tax Act, 1961 - Deductions - Donations to Religious/charitable Funds, ETC., - Notified Places of Worship

What this is

Notification No. 26 was published on 16 March 2009. Its subject is Section 80G(2)(b ) of the Income-tax Act, 1961 - Deductions - Donations to Religious/charitable Funds, ETC., - Notified Places of Worship.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80G	s.133, s.332, s.354

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 80G(2)(b ) OF THE INCOME-TAX ACT, 1961 - DEDUCTIONS - DONATIONS TO RELIGIOUS/CHARITABLE FUNDS, ETC., - NOTIFIED PLACES OF WORSHIP
NOTIFICATION NO. 26/2009, DATED 16-3-2009

In exercise of the powers conferred by clause (b) of sub-section (2) of the section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares the "Umrigar Agiary" complex situated at Fatehganj, Vadodara and "Dokhma Complex" situated at Vishwamitri, Vadodara owned by Parsi Panchayat Charitable Fund, Vadodara to be a place of public worship of renown throughout the State of Gujarat.

This notification will be valid only for the repair or renovation work to the extent of rupees five lakhs only per year on the donation for the purpose of said section.
[F.No.178/31/2004-ITA.I]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Notification No. 166/2025 [F. No. 300176/2/2025/ITA-I] / SO 5551(E) — Minstry of Finance 2 December 2025
Notification No. 40/2024 [F. No. 176/2/2023-ITA-I] / SO 1771(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2024
Notification No. 34/2023 [F. No. 370142/13/2023-TPL] / GSR 399(E) — Ministry of Finance 30 May 2023
Notification No. 29/2022 [F. No.176/2/2022-ITA-I] / SO 1770(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 11 April 2022
Notification No. 36/2021 [F. No. 176/1/2021/ITA-I]/SO 1698(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 23 April 2021

← Notification No. 27 · Notification No. 25 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.