Tax exemption recognition under section 10(23C)(v) notified under income tax for a trust for specified assessment years. The Central Government, exercising powers under the charitable-institutions exemption provision of the Income-tax Act, notifies Hanuman Prasad Poddar Smarak Samiti, Gorakhpur, as eligible under clause (v) of sub-section (23C) of section 10 for the assessment years 1982-83 to 1983-84, with notification number and filing reference recorded.