Exemption under section 10(23C)(iv) notified by central government for a cooperative development body for specified assessment years. The Central Government, invoking sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the National Co-operative Development Corporation as eligible under section 10(23C)(iv) for the specified assessment years, thereby including it within the Act's tax-exemption framework for that period.