Tax exemption notification under Section 10(23C)(v) grants notified charitable status to Shri Swetamber Bhandar Tirth Rajgir. Central Government notifies Shri Swetamber Bhandar Tirth Rajgir under Section 10(23C)(v) of the Income-tax Act, 1961, applying the statutory exemption framework to the institution for the specified assessment year by exercise of powers under sub-clause (v) of clause (23C) of section 10.