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<h1>Sri Mahalingaswami Devasthanam recognized for tax purposes under section 10(23C) for 1980-81 to 1982-83 assessment years.</h1> The Central Government, under the authority of sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, has issued a notification regarding 'Sri Mahalingaswami Devasthanam, Thiruvidaimarudur.' This notification, numbered 5138 and dated September 30, 1985, recognizes the institution for the purposes of the specified section for the assessment years 1980-81 to 1982-83.