Section 10(23C)(v) notification: trust recognised for specified assessment years under Central Government notification, formalising tax status. Central Government notification under clause (v) of sub section (23C) of section 10 of the Income tax Act formally notifies Shri Shiva Balayogi Maharaj Trust, Bangalore as covered by that provision for the assessment years 1982 83 to 1984 85 by Notification No. S.O.2 dated 23 11 1982.