Tax exemption notification under section 10(23C)(v): institution recognised for specified assessment years, enabling statutory tax treatment. Central Government, invoking clause (v) of sub section (23C) of section 10(23C)(v) of the Income tax Act, notifies Shri Bahubali Brahmacharyashram, Bahubali by S.O.3988 dated 31 8 1982, recognising the institution for the purposes of that section for the assessment years 1981 82 and 1982 83.