The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, has issued a notification, S.O. 5551(E), dated December 2nd, 2025, in New Delhi, under section 80G of the Income-tax Act, 1961. The notification designates "Shree Balakrishna Lalji & other deities temple" Bhuleshwar, Mumbai (PAN: AABTM9049C) managed by Mota Mandir Trust, Mumbai, Maharashtra as a place of historic importance and public worship of renown throughout the states of Maharashtra and Gujarat. This notification is valid only for the renovation or repair of the temple, up to a limit of Rs. 50,00,00,000/-(Rupees Fifty Crore only), and will expire once the said amount is collected or on March 31, 2030, whichever occurs sooner. The notification number is 166 / 2025/F. No. 300176/2/2025/ITA-I. The Deputy Secretary, Indu Bala, issued the notification.
Key Entities Referenced
Income-tax Act, 1961: Governing law for income tax in India, relevant to the notification's subject matter.
Section 80G: Section of the Income-tax Act, 1961 under which the notification is issued.
Central Board of Direct Taxes: Department under Ministry of Finance responsible for direct tax administration; issuing authority of the notification.
Ministry of Finance: Parent ministry of the Central Board of Direct Taxes.
Shree Balakrishna Lalji & other deities temple: The temple in Bhuleshwar, Mumbai which is the subject of the notification.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
यह अजधसूचना केिल “श्री बालकृष्ण लालिी एिं अन्द्य िेिताओं के मंदिर” भल ेश्वर, म ंबई के निीनीकरण या मरम्मत के
जलए ₹ 50,00,00,000/- (रुपये पचास करोड़ मात्र) की सीमा तक िैध होगी तथा उि राजि एकत्र होने के पश्चात ् या दिनांक
31.03.2030 को, िो भी पहले हो, प्रभािी नहीं रहगे ी।
[अजधसूचना स.ं 166 / 2025/ फा. सं. 300176/2/2025/आईटीए-I]
इंि बाला, उप सजचि
MINSTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES )
NOTIFICATION
New Delhi, the 2nd December, 2025
(INCOME –TAX)
S.O. 5551(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 “Shree Balakrishna Lalji & other deities temple”
Bhuleshwar, Mumbai managed by Mota Mandir Trust, Mumbai, Maharashtra (PAN: AABTM9049C) to be place of historic
importance and a place of public worship of renown throughout the states of Maharashtra and Gujarat for the purposes of
the said section.
The Notification will be valid only for the renovation or repair of the “Shree Balakrishna Lalji & other deities
temple” Bhuleshwar, Mumbai to the extent of Rs. 50,00,00,000/-(Rupees Fifty Crore only) and will cease to be effective
after the said amount has been collected or on 31.03.2030, whichever is earlier.
[Notification No. 166 / 2025/F. No. 300176/2/2025/ITA-I]
INDU BALA, Dy. Secy.
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