Tax exemption under section 10(23C)(v) notified for a charitable trust, defining exemption coverage for specified assessment years. The Central Government notifies Seva Nidhi Trust under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognising the trust for the purpose of that provision for the assessment years 1981-82 and 1982-83, thereby defining the temporal scope of the exemption recognition.