Tax exemption recognition under section 10(23C)(v) confirms notified charitable status for Catholic Church, Cambay notification. Notification accords tax-exempt recognition to Catholic Church, Cambay, Gujarat under 10(23C)(v) of the Income-tax Act, 1961, with the Central Government exercising powers under clause (v) of sub-section (23C) of section 10 to notify the institution for specified assessment years as recorded in S.O.1116 dated 26-2-1987.