Tax exemption notification under section 10(23C)(v) confirms a religious institution's eligibility for specified assessment years. The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Rathnapureswaraswami Devasthanam, Thirunattiyathangudi, as an institution within the scope of section 10(23C)(v) for the period corresponding to the assessment years 1973-74 to 1981-82, thereby setting its statutory recognition for those years.