Tax notification under section 10(23C)(v): Guruvayur Devaswom notified for tax purposes, effective from specified assessment year. Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, by Notification No. S.O.2881 dated 1 4 1976, notifies Guruvayur Devaswom for the purposes of that provision, with the notified status effective from the assessment year 1973 74.