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<h1>Arulmighu Nellaiappar and Kanthimathi Ambal Temple officially notified under Income-tax Act, Section 10(23C)(v) from 1974-75 onwards.</h1> The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has officially notified Arulmighu Nellaiappar and Kanthimathi Ambal Temple. This notification, referenced as S.O.1400 and dated March 31, 1978, applies for the purpose of the specified section from the assessment year 1974-75 onwards.