Tax exemption recognition under section 10(23C)(v): Gaud Saraswat Brahmans Temple Trust notified for the relevant assessment year. Central Government, by Notification No. S.O.1479 dated 24-1-1994, notifies Gaud Saraswat Brahmans Temple Trust, Bombay, as covered by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act for the assessment year 1989-90, effecting statutory recognition for tax-exempt status for that year.