Notification under section 10(23C)(v) confirms tax exemption recognition for a religious trust for specified assessment years. Central Government, exercising powers under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies The Church of South India Trust Association as eligible under that provision for the period covering assessment years 1985 86 and 1986 87 by Notification No. S.O.1897 dated 26 5 1984.