Section 10(23C)(v) notification: charity recognised and notified for tax-exempt status commencing the relevant assessment year. The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, issues Notification No. S.O.581 dated 8-1-1979 notifying Sheth Goculdas Tejpal Charities for the purposes of that provision and specifying the assessment year from which the exemption applies.