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<h1>'Bihar School of Yoga' Recognized Under Income-tax Act Section 10(23C)(iv) for Assessment Years 1983-84 to 1986-87</h1> The Central Government, exercising its powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, has officially notified the 'Bihar School of Yoga' for the purpose of this section. This notification applies to the assessment years from 1983-84 to 1986-87, as per Notification No. 5006 dated 18-9-1985.