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<h1>Shree Jain Swetamber Bhandar Tirth, Pawapuri, recognized under Section 10(23C)(v) of the Income-tax Act from 1975-76.</h1> The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, has issued a notification (S.O.1340 dated 6-2-1978) regarding Shree Jain Swetamber Bhandar Tirth, Pawapuri. This notification recognizes the entity for the purposes of section 10(23C)(v) of the Income-tax Act, effective from the assessment year 1975-76.