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Act, 2025 340. Deemed corpus donation. Where the property of a registered non-profit organisation includes any church or other place notified under temple, mosque ... organisation as donation for the purpose of renovation or repair of such temple, mosque, gurudwara, church or other place, may, at its option, be deemed

Central Government; (vi) any entity, for the renovation or repair of any temple, mosque, gurudwara, church or other place which is notified by the Central ... allowed shall not qualify for deduction under any other provision of this Act for the same or any other tax year. (4) The deduction under

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act