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of <h1>Institute of Rail Transport Gains Income Tax Exemption for Assessment Years 1982-83 to 1985-86 Under Section 10(23C)(iv)</h1> The Central Government, exercising its powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, has notified the 'Institute of Rail Transport' as exempt for the purpose of this section. This notification applies to the assessment years from 1982-83 to 1985-86, as per Notification No. S.O.1099 dated February 18, 1985.
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