Tax exemption notification: central government recognises entity under section 10(23C)(v), operative from prior assessment year. Central Government notification recognises the Commission on Ecumenical Mission and Relations of the United Presbyterian Church in the U.S.A., Kolhapur, for the purposes of the Income-tax Act charitable exemption provision specified by clause (v) of sub-section (23C) of section 10, operative from the assessment year 1971-72.