Tax exemption notification under section 10(23C)(v) designates Shri Ramanasramam as charitable for specified assessment years. Notification under section 10(23C)(v) of the Income-tax Act, 1961, designates Shri Ramanasramam, Tiruvannamalai, as entitled to tax exemption under that clause for the assessment years 1985-86 and 1986-87, recognising the institution's status for the stated period.