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<h1>Shri Badrinath Kedarnath Temple Committee Gains Tax Exemption for 1985-88 Under Section 10(23C) of Income-tax Act</h1> The Central Government has issued a notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, declaring the 'Shri Badrinath Kedarnath Temple Committee' as an entity eligible for tax exemption. This notification applies to the assessment years 1985-86 to 1987-88, allowing the committee to benefit from the specified tax provisions during this period. The notification is documented as S.O.264, dated December 29, 1986, and is referenced under No. 7080 (F. No. 197/14/86-IT) (A1).