Section 10(23C)(v) notification grants tax-exempt status to a temple for specified assessment years under Income-tax Act. Central Government notification designates Arulmigu Mandhirapureeswaraswamy Temple, Kovilur, Muthupet, as eligible under section 10(23C)(v) of the Income-tax Act for specified assessment years, conferring tax-exempt recognition to the named religious institution for those assessment periods.