Tax exemption notification under section 10(23C) recognizes Army Group Insurance Scheme Fund as notified entity for specified assessment years. Notification designates Army Group Insurance Scheme Fund as a notified entity for income-tax purposes under clause (23C), sub-clause (iv) of section 10, with S.O.473 dated 13-1-1986 declaring the Fund eligible for the exemption regime for the specified assessment years and fixing the temporal scope of recognition.