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<h1>Arulmigu Sankaranarayanaswami Temple Recognized for Tax Purposes Under Section 10(23C) of Income-tax Act 1961</h1> The Central Government has notified the Arulmigu Sankaranarayanaswami Temple in Sankarankoil under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification, issued as S.O.1334 on February 6, 1978, applies from the assessment year 1974-75 onwards. This designation allows the temple to be recognized for specific tax-related purposes as outlined in the mentioned section of the Income-tax Act.