Section 10(23C)(v) notification: Jiv Prakash Vidyapeeth recognised under the Income tax Act for specified assessment years. Central Government notifies Jiv Prakash Vidyapeeth under Section 10(23C)(v) of the Income tax Act, recognizing the institution for tax-exemption purposes for the assessment years 1980 81 to 1982 83, pursuant to the powers conferred by clause (v) of sub section (23C) of section 10.