Charitable institution notification recognises tax-exempt status for T.V.S. Charities for specified assessment years. The Central Government, by Notification No. S.O.802 dated 29-2-1984, notifies 'T.V.S. Charities' under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, thereby recognizing the entity for the purposes of that provision for the assessment years 1984-85 and 1985-86.