Notification under section 10(23C)(iv) grants tax-exempt recognition to an institution for specified assessment years under Income-tax Act. Notification under section 10(23C)(iv) of the Income-tax Act confers tax-exempt recognition on Yusif Meherally Centre, the Central Government exercising its power to notify the Centre for the purpose of the provision for the assessment years 1985-86 through 1987-88.