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<h1>Arulmigu Subramania Swamy Thirukkoil recognized under Section 10(23C)(v) of Income-tax Act for 1972-1981 assessments.</h1> The Central Government has issued a notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognizing Arulmigu Subramania Swamy Thirukkoil (Maruthamalai Temple) in Coimbatore for the purposes of the specified section. This notification applies to the assessment years from 1972-73 to 1980-81, as per Notification No. S.O.1416 dated March 11, 1982.