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<h1>German Leprosy Relief Association Rehabilitation Fund Gains Tax Exemption for 1985-88 under Section 10(23C)(iv) Income-tax Act</h1> The Central Government has issued a notification under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, recognizing the 'German Leprosy Relief Association Rehabilitation Fund' for tax exemption purposes. This notification is applicable for the assessment years 1985-86 to 1987-88, allowing the fund to benefit from specified tax exemptions during this period.