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of <h1>Arulmigu Mariamman Temple in Tamil Nadu gains tax exemption under Section 10(23C)(v) for 1993-1996 assessment years.</h1> The Central Government has notified Arulmigu Mariamman Temple, Samayapuram, Tamil Nadu, under section 10(23C)(v) of the Income-tax Act, 1961, for assessment years 1993-94 to 1995-96. The notification stipulates that the temple must apply its income solely for its established objectives and not invest its funds outside the specified forms or modes, except for voluntary contributions in certain forms. Additionally, the notification excludes income from business activities unless such activities are incidental to the temple's objectives and are recorded in separate accounts.
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