Tax-exempt notification under section 10(23C)(v) designates Bharatiya Vidya Bhavan effective from assessment year 1971-72. Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Bharatiya Vidya Bhavan as an institution covered by that provision, effective from the assessment year 1971-72, thereby designating it for the tax treatment provided by that clause.