Tax exemption under section 10(23C)(v) - Koodalmanikam Devaswom notified for charitable income-tax status. The Central Government notifies Koodalmanikam Devaswom, Irinjalakuda under section 10(23C)(v), recognising it for the tax treatment provided by that clause for income-tax purposes and fixing the commencement of that recognition from a prior assessment year.