Tax exemption under section 10(23C)(v) recognises a charitable trust's eligibility for specified assessment years. Central Government notification designates Sechasanvasi Sri Akashar Purushottam Sanstha Trust as eligible for exemption under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, recognising the trust for the purposes of that provision for the specified assessment years.