Section 10(23C)(iv) notification: Kishore Bharati recognized as notified institution under Income-tax Act for specified assessment years. The Central Government notifies Kishore Bharati, Hoshangabad as a notified institution under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment years 1986-87 to 1987-88, exercising the power conferred by clause (iv) of sub-section (23C) of section 10 to confer recognition for the stated assessment years.