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of <h1>Central Government Recognizes Arulmigu Hirudayakamalanatha Swami Temple Under Section 10(23C) of Income-tax Act for 1984-87.</h1> The Central Government has issued a notification under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, regarding the 'Arulmigu Hirudayakamalanatha Swami Temple, Valivalam.' This notification, identified as S.O.3590 and dated July 28, 1986, applies to the assessment years 1984-85 to 1986-87. It officially recognizes the temple for the purposes outlined in the specified section of the Income-tax Act.
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