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<h1>Guruvayur Devaswom Designated Under Section 10(23C) of Income-tax Act, Effective from Assessment Year 1973-74.</h1> The Central Government has issued Notification No. S.O.2881, dated April 1, 1976, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification designates Guruvayur Devaswom, located in Guruvayur, for the purposes outlined in the specified section. The notification applies from the assessment year 1973-74 onwards.