Notification under section 10(23C)(v) recognizes two temples for tax-exempt status under the Income-tax Act from the relevant assessment year. The Central Government notifies Arulmigu Naganathaswami Temple, Nainarkoil and Mangalanathaswami Temple, Thiru Uthirakosamangai as qualifying for the statutory exemption under the Income-tax Act's charitable/religious provision, recognizing them for the purposes of that provision with effect from the relevant assessment year.