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Section 10(23C)(v) of the Income-tax Act, 1961 notifies "Shri Jain Swetamber Nakoda Parsavanath Tirth, Mewanagar, District Barmer, Rajasthan"
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....jasthan" NOTIFICATION 206/2005, DATED 23-9-2005 In exercise of powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Shri Jain Swetamber Nakoda Parsavanath Tirth, Mewanagar, District Barmer, Rajasthan" for the purpose of the said sub-clause for the assessment year 2002-2003 to 2004-2005....