Tax exemption recognition under section 10(23C)(v) granted to Sri Mahadevi Birla Memorial Charity Trust by Central Government notification. The Central Government, invoking the powers conferred by the relevant clause of section 10 of the Income-tax Act, 1961, notifies Sri Mahadevi Birla Memorial Charity Trust as qualifying under section 10(23C)(v) for income-tax purposes for the assessment years 1981-82 and 1982-83 by Notification No. S.O.3 dated 23-11-1982.