In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Arulmigu Hirudayakamalanatha Swami Temple, Valivalam” for the purpose of the said section for the assessment years 1984-85 to 1986-87.
