Tax exemption recognition under section 10(23C)(v) notified for a charitable religious institution effective from an earlier assessment year. The Central Government, exercising the power conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sri Sode Vadiraja Mutt, Udipi, as entitled to the statutory exemption for income-tax purposes effective from the assessment year 1962-63.