Archaeological and artistic importance designation under section 88(6) applies to the Sri Jambukeswarar and Sri Akhilandeswari Temple. Central Government, exercising powers under sub section (6) of section 88 of the Income tax Act, 1961, notifies the Sri Jambukeswarar and Sri Akhilandeswari Temple at Tiruvanaikoil, Tiruchirapalli District, Madras State, as being of archaeological and artistic importance for the purposes of that provision.