Notification under section 10(23C)(v): institutional tax designation applied to a named mutt from the stated assessment year. Notification under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, designates Sri Sankaracharya Swamigal Mutt Samsthanam, Kumbakonam as covered by that provision, with applicability from assessment year 1972 73.