Income tax notification under section 10(23C)(v) confirms charitable endowment's notified status effective from the relevant assessment year. The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Arulmigu R. K. Nachiar Endowments, Sivagiri as an entity falling within that clause, effective for the purpose of the section from the assessment year 1974-75.