Notification under section 10(23C)(v): Cochin Devaswom Board recognised for statutory tax treatment from the stated assessment year. The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, has notified Cochin Devaswom Board, Trichur as falling within that provision for the purpose of the Act, with effect from the assessment year 1972-73, thereby recognising the Board for the statutory tax treatment prescribed by the clause.