Notification under section 10(23C)(v) of the Income-tax Act grants charitable recognition to Milagres Church for specified assessment years. Central Government issues S.O.1032 dated 6-3-1984 notifying Milagres Church, Mangalore under section 10(23C)(v) of the Income-tax Act, recognising the institution for the purposes of that provision for the assessment years 1982-83 and 1983-84 and recording the statutory basis and temporal scope of the recognition.