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<h1>Sardar Vallabhbhai Patel Memorial Society recognized for tax purposes under Section 10(23C)(iv) for 1985-86 to 1988-89.</h1> The Central Government has issued Notification No. S.O.130, dated December 4, 1987, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification recognizes the 'Sardar Vallabhbhai Patel Memorial Society, Ahmedabad' for the purposes of the specified clause, applicable for the assessment years 1985-86 to 1988-89.