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<h1>Sri Thirupuraikkal Bhagavathy Temple gains tax exemption for assessment years 1975-76 to 1982-83 under Income-tax Act, Section 10(23C).</h1> The Central Government, under the powers granted by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has officially notified Sri Thirupuraikkal Bhagavathy Temple, Vadakkanthara, for tax exemption purposes. This notification applies to the assessment years from 1975-76 to 1982-83. The notification is identified as S.O.1161 and dated February 16, 1982.