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<h1>C. P. Ramaswami Aiyar Foundation receives tax recognition under section 10(23C)(iv) for assessment years 1983-84 to 1985-86.</h1> The Central Government has issued a notification under section 10(23C)(iv) of the Income-tax Act, 1961, regarding 'The C. P. Ramaswami Aiyar Foundation.' This notification, identified as S.O.792 and dated January 23, 1984, grants the foundation recognition for the purposes of the specified section for the assessment years 1983-84 to 1985-86.