Tax exemption notification under section 10(23C)(v) recognizes charitable status for a notified development board for tax purposes. Central Government notifies 'Kurukshetra Development Board' under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, designating the Board for the purposes of that sub-clause for the assessment year 1988-89 and recording the notification number and date as the administrative basis for that designation.