Tax exemption notification under section 10(23C)(v) confirms institutional recognition for the specified assessment year under income-tax law. Central Government, exercising its notification power under section 10(23C)(v) of the Income-tax Act, has notified 'Baba Kali Kamliwala Panchayat Kshetra, Rishikesh' for the purposes of that provision for the assessment year 1988-89 by S.O. 2072 dated 11-5-1988.