Tax exemption notification recognizes a temple's eligibility under income tax exemption provision, effective from prior assessment years. The Central Government notified Arulmigu Vedanarayanaperumal Temple, Trichy, as covered by section 10(23C)(v) of the Income tax Act, 1961, with effect from the assessment year 1962-63, thereby recognizing the temple's eligibility for the exemption category specified in that provision.