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<h1>Institute of Dharmasthala Gains Tax Exemption Status for 1985-86 to 1987-88 under Section 10(23C)(v) of Income-tax Act</h1> The Central Government has issued a notification under section 10(23C)(v) of the Income-tax Act, 1961, designating the 'Institute of Dharmasthala, Karnataka State' as a notified entity for tax exemption purposes. This notification applies to the assessment years 1985-86 to 1987-88. The notification was formalized through Notification No. S.O.2322, dated June 26, 1984, under the authority granted by the specified section of the Income-tax Act.