Section 10(23C)(v) notification recognizes specified religious and charity funds for tax exemption purposes. Notification exercising the power under clause (v) of sub section (23C) of section 10(23C)(v) of the Income tax Act, notifying Calcutta Zoroastrian Community's Religious and Charity Funds as covered for the purposes of the section for the assessment years 1981 82 to 1984 85.