Notification under section 10(23C)(v) under Income Tax Act designates a temple as exempt for specified assessment years. The Central Government notifies Arulmigu Kapaleeswarar Temple as entitled to exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, for the assessment years 1973 74 to 1981 82, identifying the temple as an eligible religious charitable institution for the purposes of that provision.