Tax exemption recognition under section 10(23C)(iv) notifies an NGO for specified assessment years for income tax purposes. Central Government notifies Peoples Action for Development (India) Maharashtra State Committee under section 10(23C)(iv) of the Income-tax Act, 1961, declaring the organisation eligible for the provision's tax treatment for the assessment years 1985-86 to 1987-88, with the notification reference recorded for administrative purposes.