Tax exemption notification for charitable institution: church recognised under income tax provision with retrospective effect. Notifies Tamil Evangelical Lutheran Church, Tiruchirapalli under clause (v) of sub section (23C) of section 10 of the Income tax Act by Notification No. S.O.3882 dated 16 8 1976, declaring the Church eligible under that provision with effect from the assessment year 1971-72 as a recognised charitable institution for tax purposes.