Section 10(23C)(v) notification: Srirangam Srimad Andavan Periasramam notified for tax exemption for assessment years 1973-79 The Central Government notifies Srirangam Srimad Andavan Periasramam under the relevant clause of subsection (23C) of section 10 of the Income-tax Act, recognizing the institution for the purposes of that provision for assessment years 1973-74 to 1979-80.