Income-tax exemption under section 10(23C)(v) notified for Arulmighu Nellaiappar and Kanthimathi Ambal Temple commencing assessment year 1974-75. Notification grants Arulmighu Nellaiappar and Kanthimathi Ambal Temple recognition under section 10(23C)(v) of the Income-tax Act, 1961, with effect from the assessment year 1974-75, thereby bringing the temples within the tax-exemption framework of that provision.