Income-tax exemption under section 10(23C)(v) notification for Sri Jyotirmath (Badrikashram) effective from assessment year 1976-77. The Central Government, under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Sri Jyotirmath (Badrikashram), Himalaya, as entitled to income-tax exemption for the purpose of that section, effective from the assessment year 1976-77 by Notification No. S.O.3339 dated 9-10-1978.