Tax exemption under section 10(23C)(v) notifies Sri Guruvayoorappan Asthika Samajam as eligible for specified assessment years. Notification under section 10(23C)(v) of the Income tax Act, 1961 designates Sri Guruvayoorappan Asthika Samajam, Madras as recognized for the purposes of that sub clause, specifying the assessment years for which the recognition applies and recording the Central Government's exercise of power in Notification No. S.O.2669.