Notification under section 10(23C)(v): charitable trust recognized for specified assessment years under the Income tax Act. Notification under the Income-tax Act designates a charitable trust as eligible for exemption under section 10(23C)(v). The Central Government notifies Shri Jairambhai Dayabhai Chauhan (Bytco) Charitable Trust, Nasik and specifies the assessment years for recognition under that exemption provision.