Tax exemption notification: temple recognised under section provision for charitable institutions, effective from the stated assessment year. Central Government notification designates Arulmigu Swaminathaswami Temple, Swamimalai, as an entity notified under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, recognising the temple for the statute's tax exemption regime with effect from the assessment year 1977 78.