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<h1>Lalbhai Dalpatbhai Charity Trust Recognized Under Section 10(23C)(v) of Income-tax Act for 1980-82 Assessments</h1> The Central Government has issued a notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, regarding the Lalbhai Dalpatbhai Charity Trust in Ahmedabad. This notification, numbered S.O.1991 and dated May 29, 1981, recognizes the trust for the purposes outlined in the specified section of the Income-tax Act. The notification applies to the assessment years 1980-81 and 1981-82.