Tax exemption recognition under section 10(23C)(v) confirming a temple's notified status for specified assessment years. The Central Government notifies Arulmigu Kapaleeswarar Temple, Madras under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing the temple as covered by that provision for the assessment years 1982-83 to 1984-85 and thereby subjecting it to the statute's tax-exemption regime for that period.