Notification under section 10(23C)(iv): Assam Rifles Group Insurance Scheme recognised for assessment years 1982-1987. Notifies the Assam Rifles Group Insurance Scheme as recognised under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, with the Central Government issuing the notification to apply that statutory recognition to the stated assessment-year period for income-tax purposes.