Exemption notification under section 10(23C)(v) recognises Shree Jain Swetamber Bhandar Tirth's charitable tax status. The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, issued Notification No. S.O.1340 dated 6-2-1978 notifying Shree Jain Swetamber Bhandar Tirth, Pawapuri as eligible under that provision for the purpose of the section and applicable from the stated assessment year(s).