Tax exemption under section 10(23C)(iv) notified for Assam Rifles Group Insurance Scheme, confirming its tax-recognition. The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Assam Rifles Group Insurance Scheme, Shillong for the purpose of that clause, thereby recognising the Scheme for the specified assessment year under the Act.