Tax exemption notification under section 10(23C)(v) designates an institution for income-tax exemption treatment. Notification under section 10(23C)(v) of the Income-tax Act notifies Shri Durgiana Committee, Amritsar as an institution covered by sub-clause (v) of clause (23C) of section 10 for the specified assessment year, applying the Central Government's power to designate entities for income-tax exemption treatment under that provision.