Tax exemption recognition under section 10(23C)(iv): Sir Ratan Tata Trust notified as qualifying for the relevant assessment year. Notification by the Central Government exercising powers under section 10(23C)(iv) of the Income-tax Act recognises Sir Ratan Tata Trust, Bombay for the specified assessment year as qualifying under that sub-clause, thereby registering the Trust for the statutory tax treatment prescribed by the cited provision.