Tax exemption for religious institution: Catholic Church Unai notified under section 10(23C)(v) for specified years. Central Government notified Catholic Church, Unai under clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the Church for the purposes of that provision and conferring the tax exemption treatment specified therefor for the assessment years 1972 73 to 1980 81.