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<h1>Government Recognizes Sri Nachiar Temples as Historic and Artistic Entities Under Section 88(6) of Income-tax Act</h1> The Central Government, using powers under sub-section (6) of section 88 of the Income-tax Act, 1961, has issued Notification No. S.O.2869 dated 5-10-1963. It designates the Sri Nachiar (Sri Andal) and other temples under the Sri Nachiar Devasthanam in Srivilliputhur, Madras State, as entities of historic, archaeological, and artistic importance. This notification recognizes these temples for the purposes outlined in the specified section of the Income-tax Act.