Income tax exemption under section 10(23C)(v): R.C. Diocese of Palayamkottai notified for the assessment year. The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies R.C. Diocese of Palayamkottai by Notification No. S.O.3589 dated 14-7-1986 as entitled to exemption under section 10(23C)(v) for the assessment year 1983-84.