Notification under section 10(23C)(v) grants income tax exemption to a notified charitable institution for specified assessment years. The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Ramakrishna Tapovanam, Tiruchirapalli as recognized for the purpose of that clause and specifies the assessment years to which the notification applies, thereby effecting statutory recognition for income tax exemption purposes.