Charitable trust notification grants tax exemption status under section 10(23C)(v) effective from an earlier assessment year. The Central Government notifies Raja Charity Trust as eligible for tax exemption under section 10(23C)(v) of the Income tax Act, declaring the Trust's entitlement to that provision with effect from the assessment year 1974-75, pursuant to the powers conferred by clause (v) of sub section (23C) of section 10.