Section 10(23C)(v) notification: Shree Somnath Trust recognised for tax-exempt status from assessment year 1977-78 officially. Central Government notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, formally notifying Shree Somnath Trust for the purposes of that provision and declaring the trust recognised for those purposes from the assessment year 1977-78.