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<h1>Sri Poovnanathaswamy Temple recognized for historic and artistic significance under Section 88 of the Income-tax Act.</h1> The Central Government, exercising its authority under sub-section (6) of section 88 of the Income-tax Act, 1961, has officially recognized Sri Poovnanathaswamy Temple, located in Kovilpatti, Tirunelveli District, Madras State, as an entity of historic, archaeological, and artistic significance. This notification, numbered S.O.2876 and dated September 9, 1965, acknowledges the temple's importance for the purposes outlined in the specified section of the Income-tax Act.