Tax exemption notification under section 10(23C)(v) recognizes Shri Porvathy Sankara Mahaganapathi Parishad for specified assessment years. The Central Government notifies Shri Porvathy Sankara Mahaganapathi Parishad as eligible for exemption under section 10(23C)(v) of the Income-tax Act, specifying its applicability for the stated assessment years and thereby formally recording the institution's entitlement to that statutory tax treatment.