Tax exemption notification under section 10(23C)(v) officially recognizes Idara Dawatul Quran for specified assessment years. The Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Idara Dawatul Quran, Bombay for the purposes of that clause by S.O.3 dated 25 11 1987, thereby recognizing the institution under the statutory category for the specified assessment years.