Tax exemption for religious institution notified by government, applying Income Tax provision from a specified assessment year. Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, issued Notification No. S.O.4053 dated 21-8-1976 notifying Sri Kalahasteeswaraswami Devasthanam, Sri Kalahasti as an institution covered by that provision, with effect from the assessment year 1973-74.