Tax notification under section 10(23C)(v) recognizes temple as charitable institution, applying to specified assessment years. Central Government notifies Arulmigu Chinthamaninathaswami Temple, Vasudevanallur, Tamil Nadu under section 10(23C)(v) of the Income-tax Act, 1961, exercising powers conferred by sub-clause (v) of clause (23C) of section 10, and recognizing the temple for the purpose of that provision for the assessment years 1985-86 to 1988-89.