Tax exemption notification recognises Swargashram Trust's charitable status for specified assessment years under Income-tax Act The Central Government, invoking clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Swargashram Trust, Rishikesh for tax-exempt recognition for the assessment years 1984-85 to 1986-87, specifying the legal basis and temporal scope of the Trust's entitlement to the exemption.