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of <h1>Arulmigu Swaminathaswami Temple Receives Tax Exemptions under Section 10(23C)(v) of Income-tax Act, Effective from 1977-78.</h1> The Central Government, exercising its authority under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has officially notified the Arulmigu Swaminathaswami Temple in Swamimalai. This notification, effective from the assessment year 1977-78, was issued under Notification No. S.O.578 dated December 30, 1978. The notification grants the temple certain tax exemptions as specified under the relevant section of the Income-tax Act.
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