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<h1>Sri Guruvayoorappan Asthika Samajam recognized under Section 10(23C)(v) of Income-tax Act for 1984-85 and 1985-86.</h1> The Central Government has issued a notification under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, recognizing 'Sri Guruvayoorappan Asthika Samajam, Madras' for the purposes of this section. This notification applies to the assessment years 1984-85 and 1985-86.