Tax exemption notification recognizes an institution's entitlement under the Income-tax provision for specified assessment years. Notification under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act designates Kadampuzha Bhagavathi Devaswam, Kadampuzha, Kerala, for the purposes of that provision, conferring recognized tax exemption status and specifying the assessment years to which the notification applies.