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of <h1>Kodalamanickam Devaswom granted tax exemptions for assessment years 1985-88 under Section 10(23C)(v) of Income-tax Act.</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 for 'Kodalamanickam Devaswom, Irinjalakuda.' This notification, identified as S.O.139 and dated November 26, 1985, applies to the assessment years from 1985-86 to 1987-88. It grants the specified entity certain tax exemptions under the mentioned section of the Income-tax Act.
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